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Number 11 of 1979
FINANCE ACT, 1979
ARRANGEMENT OF SECTIONS
Income Tax, Corporation Tax and Capital Gains Tax
Income Tax
Taxation of Farming Profits
Provisions Relating to Losses
Amendment of section 307 (right to repayment of tax by reference to losses) of Income Tax Act, 1967. | |
Amendment of section 308 (persons carrying on two or more trades) of Income Tax Act, 1967. | |
Corporation Tax
Amendment of Chapter IV (manufacturing companies) of Part I of Finance Act, 1977. |
Income Tax and Corporation Tax
Amendment of provisions relating to relief in respect of increase in stock values. | |
Continuation of certain capital allowances for period to 1st April, 1984. | |
Anti-evasion
Anti-avoidance
Amendment of section 439 (income under dispositions for short periods) of Income Tax Act, 1967. | |
Capital Gains Tax
Amendment of section 25 (private residence) of Capital Gains Tax Act, 1975. | |
Amendment of section 31 (unit trusts) of Capital Gains Tax Act, 1975. |
Customs and Excise
Amendment of section 2 (prohibition of acting as bookmaker without licence) of Betting Act, 1931. | |
Provisions in relation to excise duties on agricultural produce. | |
Value-Added Tax
Amendment of section 18 (inspection and removal of records) of Value-Added Tax Act, 1972. | |
Stamp Duties
Amendment of section 70 (amount on which stamp duty chargeable) of Finance Act, 1973. | |
Amendment of section 69 (statement to be charged with stamp duty) of Finance Act, 1973. | |
Miscellaneous
59. | Short title, construction and commencement. |
Amendment of Enactments
Relief for certain Expenditure on Residential Premises
Rates of Excise Duty on Spirits
Rates of Excise Duty on Tobacco Products
Rates of Excise Duty on Wine and Made Wine
Rates of Excise Duty on Cider and Perry
Number 11 of 1979
FINANCE ACT, 1979
PART I
Income Tax, Corporation Tax and Capital Gains Tax
Chapter I
Income Tax
Amendment of section 142 (dependent relatives) of Income Tax Act, 1967.
1.—Section 142 of the Income Tax Act, 1967, is hereby amended, as respects the year 1979-80 and subsequent years of assessment, by the substitution for subsection (1A) (inserted by the Finance Act, 1978) of the following subsection :
“(1A) For the purposes of this section ‘specified amount’ means the aggregate of the payments to which a person is entitled in that year of assessment in respect of an old age (contributory) pension at the maximum rate under the Social Welfare Acts, 1952 to 1979, if throughout that year of assessment, he is entitled to such a pension and—
(a) he has no adult dependant or qualified children (within the meaning, in each case, of those Acts),
(b) he is over the age of 80 years (or such other age as may stand specified in those Acts for the time being in lieu of the said age of 80 years), and
(c) he is living alone.”.
Amendment of section 5 (charge of income tax) of Finance Act, 1977.
2.—(1) Section 5 of the Finance Act, 1977, is hereby amended, as respects the year 1979–80 and subsequent years of assessment—
(a) by the substitution of “the first two rates” for “the first three rates” in subsection (1), and
(b) by the substitution of the following Table for the Table to subsection (1) of the said section :
“TABLE
Part of taxable income | Rate of tax | Description of rate | |
(1) | (2) | (3) | |
The first £1,100 | 25 per cent. | the reduced rate | |
the next £3,000 | 35 per cent. | the standard rate | |
the next £1,500 | 45 per cent. | } | the higher rates |
the next £1,000 | 50 per cent. | ||
the remainder | 60 per cent. | ||
”
(2) Part I of the First Schedule shall have effect for the purpose of supplementing subsection (1).
Personal reliefs.
3.—(1) Where a deduction falls to be made from the total income of an individual for the year 1979-80 or any subsequent year of assessment in respect of relief to which the individual is entitled under a provision mentioned in column (1) of the Table to this subsection and the amount of the deduction would, but for this section, be an amount specified in column (2) of the said Table, the amount of the deduction shall, in lieu of being the amount specified in the said column (2), be the amount specified in column (3) of the said Table opposite the mention of the amount in the said column (2).
TABLE
Statutory provision | Amount to be deducted for 1978-79 | Amount to be deducted for 1979–80 and subsequent years |
(1) | (2) | (3) |
£ | £ | |
(married man) | 1,730 | 2,230 |
(single person) | 865 | 1,115 |
(widowed person) | 935 | 1,185 |
(child) | 240 | 218 |
(2) Section 10 of the Finance Act, 1976, and section 6 of the Finance Act, 1978, shall have effect subject to the provisions of this section.
(3) Part II of the First Schedule shall have effect for the purpose of supplementing subsection (1).
Additional relief for widows and others in respect of children.
4.—Part VI of the Income Tax Act, 1967, is hereby amended by the insertion, after section 138, of the following section :
“138A.—(1) This section applies to a person who—
(a) is—
(i) a widow,
(ii) a widower, or
(iii) a person who is not entitled to the deduction first-mentioned in subsection (1) of section 138,
and
(b) is entitled, for the year of assessment, to a deduction under section 141 in respect of a child resident with him.
(2) A person to whom this section applies, shall be entitled to a deduction of £250.”.
Special deduction for 1979-80.
5.—(1) For the purposes of ascertaining the amount of the income on which an individual is to be charged to income tax for the year 1979-80 in a case where the total income of the individual for the said year consists of or includes emoluments—
(a) a deduction of £175 shall be made from so much, if any, of the emoluments (but not including any emoluments deemed to be his income by virtue of section 192 of the Income Tax Act, 1967) as arise to the individual, and
(b) a deduction of £175 shall be made from so much, if any, of the emoluments as arise to the wife of the individual and as are in excess of the amount, if any, by which the deduction to which the individual is entitled for that year under section 138 of the Income Tax Act, 1967, is increased by virtue of subsection (3) of the said section 138.
(2) In determining cumulative tax-free allowances in relation to the year 1979-80 for the purposes of the Income Tax (Employments) Regulations, 1960 (S.I. No. 28 of 1960), deductions under this section shall be deemed to have accumulated in full on such date in the year 1979-80 as the Minister for Finance shall by order direct.
(3) In this section—
“emoluments” means emoluments to which Chapter IV of Part V of the Income Tax Act, 1967, applies save that it does not include—
(a) emoluments paid, directly or indirectly, by a body corporate, or any person who would be regarded as connected with the body corporate for the purposes of Part IV of the Finance (Miscellaneous Provisions) Act, 1968, to a proprietary director of the body corporate or to the spouse of such a proprietary director, and
(b) emoluments paid, directly or indirectly, by an individual, or by a partnership in which the individual is a partner, to the spouse of the individual;
“proprietary director” has the meaning assigned to it by section 226 of the Income Tax Act, 1967.
(4) This section shall come into operation on such day (if any) as the Minister for Finance may appoint by order.
Withdrawal of income tax relief in respect of contributions under Social Welfare Acts, 1952 to 1979.
6.—In relation to the year 1979-80 or any subsequent year of assessment—
(a) subsections (3), (5) and (6) of section 224 of the Income Tax Act, 1967, shall not apply or have effect, and
(b) no relief or deduction under any provision of the Income Tax Acts shall be given or allowed in respect of any contribution paid under the Social Welfare Acts, 1952 to 1979, by a person as an employed contributor or as a voluntary contributor.
Relief for certain expenditure on residential premises.
7.—(1) Subject to the provisions of the Second Schedule, where an individual, having made a claim in that behalf, and having made a return in the prescribed form of his total income, proves that he incurred expenditure in respect of the labour cost of qualifying work carried out by a registered person in the qualifying period on a residence of the individual, he shall be entitled, for the purpose of ascertaining the amount of the income on which he is to be charged to income tax for the year 1979-80, to have a deduction made from his total income of the amount by which the aggregate of the expenditure in respect of the labour cost of qualifying work carried out in the qualifying period exceeds £50 :
Provided that no such deduction shall exceed £450.
(2) For the purposes of this section—
(a) qualifying work carried out by an employee of a registered person on behalf of the said registered person shall be deemed to be carried out by the registered person,
(b) section 193 of the Income Tax Act, 1967, shall apply as if the following paragraph were inserted after paragraph (bb) in subsection (2)—
“(bbb) so far as it flows from relief under section 7 of the Finance Act, 1979, in the proportions in which they incurred the expenditure giving rise to the relief,”, and
(c) expenditure shall not be regarded as having been incurred in so far as any sum in respect of, or by reference to, the qualifying work to which it relates has been or is to be received directly or indirectly by the individual from the State, from any public or local authority, from any other person or under any contract of insurance or by way of compensation or otherwise and, where any such sum is so received or is to be received, the labour cost of the qualifying work concerned shall be deemed, for the purposes of this section, to have been reduced by such sum as bears to the first-mentioned sum the same proportion as the labour cost bears to the total expenditure on the qualifying work.
(3) No deduction shall be allowed under this section for expenditure in respect of which a deduction may be claimed under any other provision of the Tax Acts.
(4) The Second Schedule shall have effect for the purpose of supplementing this section.
Permanent health benefit schemes.
8.—(1) In this section—
“benefit” means a payment made to a person in the event of loss or diminution of income, in consequence of ill-health, under a permanent health benefit scheme;
“a permanent health benefit scheme” means any scheme, contract, policy, or other arrangement, approved by the Revenue Commissioners for the purposes of this section, which provides for periodic payments to an individual in the event of loss or diminution of income in consequence of ill-health;
“contribution”, in relation to a permanent health benefit scheme, means any premium paid or other periodic payment made to the scheme in consideration of the right to benefit under it, being a premium or payment which bears a reasonable relationship to the benefits secured by it.
(2) (a) Subject to the provisions of this section, if an individual makes a claim in that behalf in the manner prescribed by the Income Tax Acts, makes a return in the prescribed form of his total income for a year of assessment and proves that in that year of assessment he made a contribution or contributions to a bona fide permanent health benefit scheme or schemes, he shall be entitled, for the purpose of ascertaining the amount of the income on which he is to be charged to income tax, to have a deduction of so much of the contributions as does not exceed 10 per cent. of his total income for that year of assessment made from his total income.
(b) All such provisions of the Income Tax Acts as apply in relation to every deduction specified in sections 138 to 143 of the Income Tax Act, 1967, shall apply in relation to a deduction under this subsection.
(3) In a case where the amount of a contribution made by an employer to a permanent health benefit scheme is charged to income tax under Chapter III of Part V of the Income Tax Act, 1967, as a perquisite of the office or employment of a director or employee, that amount shall be deemed, for the purposes of subsection (2), to be a contribution made by the director or employee to the scheme in the year in respect of which it is so charged to income tax.
(4) (a) Any benefit received by a person under a permanent health benefit scheme, whether as of right or not, shall be deemed to be—
(i) profits or gains arising or accruing from an employment, and—
(ii) emoluments within the meaning of Chapter IV of Part V of the Income Tax Act, 1967.
(b) Tax under Schedule E shall be charged on every person, to whom any benefit referred to in paragraph (a) is paid, in respect of all such benefits paid to him and the tax so chargeable shall be computed under section 110 (1) of the said Income Tax Act, 1967.
(5) This section shall have effect in relation to income tax for the year 1980-81 and subsequent years of assessment.
Amendment of provisions relating to relief in respect of certain interest.
9.—As respects the year 1979-80 and subsequent years of assessment, the provisions specified in the Table to this section shall have effect as if “£2,400” were substituted for “£2,000” in each place where it occurs.
TABLE
(a) Subsection (2) (b) of section 496 (restriction on repayment of tax on interest in certain cases) (inserted by the Finance Act, 1974) of the Income Tax Act, 1967.
(b) Subsection (1) of section 38 (aggregation of interest paid by connected persons) of the Finance Act, 1974.
(c) Section 44 (amendment of section 76 of Income Tax Act, 1967) of the Finance Act, 1974.
(d) Paragraph (b) of section 52 (restriction of Schedule 6 to Income Tax Act, 1967) of the Finance Act, 1974.
(e) Subsection (2) of section 8 (relief to individuals on loans applied in acquiring interest in companies) of the Finance Act, 1978.
Restriction of relief in respect of interest paid on certain loans at a reduced rate.
10.—(1) (a) In this section—
“employee”, in relation to an employer, means a person employed by the said employer including, in a case where the employer is a body corporate, a director, within the meaning of Chapter III of Part V of the Income Tax Act, 1967, of the body corporate;
“employer”, in relation to an individual, means—
(i) a person of whom the individual or his spouse is an employee,
(ii) a person of whom the individual becomes an employee subsequent to the making of a loan by the person to the individual and while any part of the loan, or of another loan replacing it, is outstanding, and
(iii) a person connected with a person referred to in paragraph (i) or (ii);
“loan” includes any form of credit, and references to a loan include references to any other loan applied directly towards the replacement of another loan; “preferential loan” means a loan made to an individual or his spouse by a person who in relation to the individual is an employer save that a loan shall not be a preferential loan if it was made before the 6th day of April, 1979, and at the time the loan was made, the making of loans to persons, other than employees, for a stated term of years at a rate of interest which does not vary for the duration of the loans, formed part of the trade of the said employer and interest is payable in respect of it at the rate of interest at which the employer in the course of his trade, at the time the loan was made, made loans at arm's length to persons other than employees for the purpose of purchasing dwelling-houses for occupation by the borrowers as residences;
“the specified rate” means the rate of 12 per cent. per annum.
(b) For the purposes of this section, a person shall be regarded as connected with another if that person would be so regarded for the purposes of section 8 of the Finance Act, 1978.
(c) In this section a reference to a loan being made by a person includes a reference to a person assuming the rights and liabilities of the person who originally made the loan and to a person arranging, guaranteeing or in any way facilitating a loan or the continuation of a loan already in existence.
(2) Where, for any year of assessment, being the year 1979-80 or any subsequent year of assessment, relief is claimed by an individual by virtue of one or more of the following provisions, that is to say, section 496 of the Income Tax Act, 1967, section 76 (1) (c) of the said Act or paragraph 1 (2) of Part III of Schedule 6 to that Act, relief shall not be given for that year of assessment in respect of the part, if any, of the aggregate amount of interest in respect of which relief is so claimed on a preferential loan or loans that exceeds the amount determined by the formula—
(A − B) | × | C _____ D + E |
where—
A is £2,400,
B is the aggregate amount of interest, other than interest on a preferential loan or loans, in respect of which the individual is entitled to relief for the year of assessment under any one or more of the aforementioned provisions,
C is the aggregate amount of interest on a preferential loan or loans in respect of which relief is claimed by the individual for the year of assessment under any one or more of the aforementioned provisions,
D is the amount of the interest which would have been payable on the preferential loan or loans for the period or periods for which the interest included in C was paid or payable, as the case may be, if for any rate or rates at which interest was paid or payable as the case may be for the said period or periods there were substituted the specified rate, and
E is the amount of interest which would have been payable for the year of assessment on any preferential loan or loans in respect of which no interest is payable if interest were payable on the said loan or loans at the specified rate.
(3) Section 178 (1) of the Income Tax Act, 1967, is hereby amended by the insertion after paragraph (a) of the following paragraph :
“(aa) particulars of any preferential loan, within the meaning of section 10 of the Finance Act, 1979, made by him;”.
Treatment for tax purposes of certain benefits payable under Social Welfare Acts, 1952 to 1979, and under Insurance (Intermittent Unemployment) Acts, 1942 to 1978.
11.—(1) The following provisions shall have effect for the year 1980-81 and subsequent years of assessment.
(2) Amounts falling to be paid on foot of the benefits mentioned in Part I of the Table to this section shall be deemed to be profits or gains arising or accruing from an employment and, accordingly—
(a) tax under Schedule E shall be charged on every person, to whom any such benefit is payable, in respect of all amounts falling to be paid on foot of such benefits, and
(b) the tax so chargeable shall be computed under section 110 (1) of the Income Tax Act, 1967.
(3) All amounts falling to be paid on foot of the benefits mentioned in Parts I and II of the Table to this section shall be deemed to be emoluments to which the provisions of Chapter IV of Part V of the Income Tax Act, 1967, are applied by section 125 of that Act.
(4) (a) The Revenue Commissioners may make regulations modifying the Income Tax (Employment) Regulations, 1960 (S.I. No. 28 of 1960), in their application to the benefits mentioned in Parts I and II of the Table to this section and the benefits mentioned in section 224 (2) of the Income Tax Act, 1967.
(b) Every regulation made under this section shall be laid before Dáil Éireann as soon as may be after it is made and, if a resolution annulling the regulation is passed by Dáil Éireann within the next twenty-one days on which Dáil Éireann has sat after the regulation is laid before it, the regulation shall be annulled accordingly, but without prejudice to the validity of anything previously done thereunder.
TABLE
Part I
Benefits referred to in subsection (2)
(a) the following benefits under the Social Welfare Acts, 1952 to 1979 :
(i) disability benefit,
(ii) unemployment benefit,
(iii) maternity allowance comprised in maternity benefit,
(iv) pay-related benefit,
(v) deserted wife's benefit, and
(vi) injury benefit, and disablement benefit, which are comprised in occupational injuries benefit;
(b) intermittent unemployment benefit under the Insurance (Intermittent Unemployment) Acts, 1942 to 1978.
Part II
The following benefits under the Social Welfare Acts, 1952 to 1979 :
(i) invalidity pension, or
(ii) death benefit which is comprised in occupational injuries benefit, insofar as consisting of a pension payable to a widow, a widower, an orphan or a parent under section 17, 18, 19, 20 or 21 of the Social Welfare (Occupational Injuries) Act, 1966.
Amendment of section 488 of Income Tax Act, 1967 (High Court proceedings).
12.—Section 488 of the Income Tax Act, 1967, is hereby amended by the substitution, in subsection (5), of the following paragraph for paragraph (a) :
“(a) a certificate signed by an inspector certifying the fact that, before the institution of the proceedings, a stated sum for income tax became due and payable by the defendant—
(i) under an assessment which had become final and conclusive, or
(ii) under the provisions relating to the specified amount of tax within the meaning of section 30 of the Finance Act, 1976, and”.
Chapter II
Taxation of Farming Profits
Extension of tax charge on farming profits.
13.—As respects the year 1979-80 and subsequent years of assessment—
(a) section 15 (farming profits to be charged under Schedule D) of the Finance Act, 1974, is hereby amended by the substitution in subsection (3) of “£50” for “£60”, and
(b) section 19 (limit on amount of tax to be charged in certain cases) of the said Finance Act, 1974 (inserted by the Finance Act, 1978), is hereby amended—
(i) by the substitution in the definition of V in subsection (1) of “£49” for “£59”, and
(ii) by the substitution in subsection (2) of “£59” for “£69”,
and the said subsection (3) (apart from the proviso), the said definition and the said subsection (2), as so amended, are set out in the Table to this section.
TABLE
(3) Subsection (1) shall not apply, as respects any year of assessment, in the case of an individual who shows that the rateable valuation of all farm land occupied by him did not, at any time during that year of assessment, amount to £50 or more.
V is 1 or, if greater, the number equivalent to the amount by which the rateable valuation of the farm land occupied by him for that year exceeds £49.
(2) This section shall not apply in any case where the rateable valuation of the farm land occupied by the individual at any time during the year of assessment exceeds £59.
Application for 1979-80 of section 20A (optional basis of assessment) of Finance Act, 1974.
14.—Section 20A (inserted by the Finance Act, 1978) of the Finance Act, 1974, shall have effect for the year 1979-80 as if—
(a) “1979-80” were substituted for “1978-79” in each place where it occurs,
(b) “section 13 of the Finance Act, 1979” were substituted for “section 13 of the Finance Act, 1978” in paragraph (a) (ii), and
(c) “1979” were substituted for “1978” in paragraph (a) (II).
Amendment of section 20 (basis of assessment) of Finance Act, 1974.
15.—As respects assessments for the year 1979-80 and any subsequent year of assessment, section 20 (inserted by the Finance Act, 1978) of the Finance Act, 1974, is hereby amended by the addition of the following subsections:
“(4) Notwithstanding the provisions of subsection (3), where, by virtue of the said subsection (3), an assessment in respect of profits or gains from farming is made in accordance with the provisions of section 21 on an individual for any year of assessment, he shall be entitled, on giving, within 30 days after the date of the notice of assessment, notice in writing to that effect to the inspector, to elect to be charged to tax for that year in respect of those profits or gains on an amount determined in accordance with the provisions of section 58 of the Income Tax Act, 1967, and all the provisions of the Income Tax Acts (including, in particular, the provisions relating to appeals against assessments and payments on account) shall apply in relation to the said assessment as if the notice given to the inspector were a notice of appeal against the assessment under section 416 of the Income Tax Act, 1967, and the said assessment shall be amended as necessary so as to give effect to the election so made by the individual.
(5) Where, as respects a year of assessment (referred to in this subsection as ‘the first year of assessment’), an individual elects in accordance with subsection (4)—
(a) notwithstanding any of the other provisions of this section, he shall be charged to tax in respect of profits or gains from farming for each of the next two years of assessment following the first year of assessment in accordance with the provisions of section 58 of the Income Tax Act, 1967, and
(b) the year of assessment immediately preceding the first year of assessment or, where the said year of assessment immediately preceding the first year of assessment is not a year as respects which the individual has elected as provided for in subsection (1), each of the two-years of assessment immediately preceding the first year of assessment shall, in relation to that individual, be a year of assessment to which subsection (6) applies :
Provided that paragraph (a) shall not apply for any year of assessment in which the individual is not, by virtue of section 15 (3), chargeable to tax on profits or gains from farming.
(6) Where for any year of assessment, which is, in relation to an individual, a year of assessment to which this subsection applies, the amount of profits or gains from farming, on which the individual would have been chargeable for that year of assessment if he had been chargeable for that year in respect of those profits or gains in accordance with the provisions of section 58 of the Income Tax Act, 1967, after deducting therefrom the aggregate of—
(a) any capital allowances which would be allowed in charging those profits or gains to tax, and
(b) any loss within the meaning of Chapter I of Part XIX of the Income Tax Act, 1967, which would be, or would be regarded as being, deducted from or set off against those profits or gains,
is in excess of the amount of those profits or gains on which he has been charged for that year of assessment in accordance with the provisions of section 21, there shall be made such assessment or assessments as is or are necessary to secure that the amount of tax ultimately borne by the individual for the year of assessment shall not be less than the amount which would have been borne by him if the said amount on which he has been charged in accordance with the provisions of section 21 had been increased by the amount of the excess.
(7) Where, in the case of any individual, as respects any year of assessment, the amount of an excess is determined for the purposes of subsection (6)—
(a) for the purposes of the formulae in subsections (5) and (6) of section 12 of the Finance Act, 1976, any amount which would have been allowed as a deduction or treated as a trading receipt by virtue of the said section 12 and which is taken into account in computing the amount of profits or gains from farming on which the individual would have been chargeable for that year in accordance with section 58 of the Income Tax Act, 1967, shall, as appropriate, be deemed to be a deduction which the individual was entitled to make in computing profits or gains from farming for a preceding accounting period which ended on or after the 6th day of April, 1975, or be deemed to be an amount which was treated as a trading receipt of the trade of farming for a preceding accounting period,
(b) in determining what capital allowances, balancing allowances or balancing charges fall to be made to or on the individual for any chargeable period in taxing a trade of farming, any capital allowances which, in determining the amount of the said excess, are deducted from the said amount of profits or gains shall be deemed to have been made to that individual, and
(c) for the purposes of Chapter I of Part XIX of the Income Tax Act, 1967, relief shall be deemed to have been given for any loss which, in determining the amount of the said excess, is deducted from the said amount of profits or gains and no further relief shall be given for that loss under any of the provisions of the said Chapter.
(8) An individual who has elected in accordance with subsection (4) shall, for each year of assessment which, by virtue of the election, is a year of assessment to which subsection (6) applies, prepare and deliver to the inspector, within three months after the date of the election, a statement in writing, signed by him, containing the amount of the profits or gains from farming on which he would be chargeable to tax for that year of assessment in accordance with the provisions of section 58 of the Income Tax Act, 1967, and all the provisions of the Income Tax Acts relating to penalties for failure to make a statement or for fraudulently or negligently making an incorrect statement shall apply as if the statement were a statement required to be delivered to the inspector by reason of a notice given by him under section 169 of the said Income Tax Act, 1967.
(9) If, for any year of assessment—
(a) an individual makes default in the delivery of a statement which he is required to deliver by virtue of subsection (8), or
(b) the inspector is not satisfied with any such statement which has been delivered, or has received information as to its insufficiency,
the inspector shall make an assessment on the individual concerned in such sum as, according to the best of the inspector's judgment, ought to be charged on that individual for that year of assessment by virtue of subsection (6).”.
Amendment of section 21 (notional basis of assessment) of Finance Act, 1974.
16.—Section 21 (inserted by the Finance Act, 1978) of the Finance Act, 1974, is hereby amended by the substitution in the formula in subsection (1) of “125” for “90” and the said formula, as so amended, is set out in the Table to this section.
TABLE
(V × l25) - W - C
Chapter III
Provisions Relating to Losses
Amendment of section 307 (right to repayment of tax by reference to losses) of Income Tax Act, 1967.
17.—Section 307 of the Income Tax Act, 1967, is hereby amended—
(a) by the deletion from subsection (1) of “or in the occupation of woodlands managed on a commercial basis and with a view to the realisation of profits,”, and
(b) by the insertion after subsection (1A) of the following subsections:
“(1AA) Where in any year of assessment any person carries on any trade other than farming, or any profession or employment, either solely or in partnership, or farming in a case in which this section applies, in the carrying on of which he has sustained a loss in the year preceding the year of assessment, he may make a claim under subsection (1) for the year of assessment in respect of the said loss in so far as relief has not already been given for that loss under the said subsection (1) or under any other provision of this Act; and any repayment of tax by virtue of this subsection shall be made in priority to any repayment of tax under the said subsection (1) in respect of a loss sustained in the year for which the repayment is claimed.
(1AAA) The provisions of this section shall not apply to any loss sustained in the year of assessment 1979-80 or any subsequent year of assessment by the owner of a stallion from the sale of services of mares by the stallion or of rights to such services or by the part-owner of a stallion from the sale of such services or such rights.”.
Amendment of section 308 (persons carrying on two or more trades) of Income Tax Act, 1967.
18.—Section 308 of the Income Tax Act, 1967, is hereby amended by the insertion of the following proviso :
“Provided that no deduction or set off shall be allowed in respect of a loss sustained in the year 1979-80 or in any subsequent year of assessment.”.
Amendment of section 318 (option to treat capital allowances as creating or augmenting a loss) of Income Tax Act, 1967.
19.—Section 318 of the Income Tax Act, 1967, is hereby amended by the substitution for subsection (1) of the following subsection :
“(1) Subject to the provisions of this Chapter, any claim made under section 307 for relief in respect of a loss sustained in any trade in any year of assessment (hereafter referred to as ‘the year of loss’) may require the amount of the loss to be determined as if an amount equal to the capital allowances for the year of assessment for which the year of loss is the basis year were to be deducted in computing the profits or gains or losses of the trade in the year of loss and a claim may be so made notwithstanding that, apart from those allowances, a loss had not been sustained in the trade in the year of loss.”.
Amendment of section 319 (extent to which capital allowances to be taken into account) of Income Tax Act, 1967.
20.—Section 319 of the Income Tax Act, 1967, is hereby amended by the substitution for subsection (1) of the following subsection:
“(1) The capital allowances for any year of assessment shall be taken into account under section 318 (1) only if and so far as they are not required to offset balancing charges for the year; and, where the capital allowances tàken into account are allowances for the year of claim or for the preceding year (the year of loss being the basis year for that year itself, or the claim being made by virtue of section 307 (1AA)), relief shall not be given by reference to those allowances in respect of an amount greater than the amount non-effective in the year for which the claim is, made or, in the case of allowances for the preceding year, the amount non-effective in both years.”.
Chapter IV
Corporation Tax
Amendment of limit to relief for certain interest treated as a charge on income for corporation tax purposes.
21.—(1) Subsection (6) of section 10 (allowance of charges on income) of the Corporation Tax Act, 1976, shall have effect as respects any accounting period of a company which commences on or after the 6th day of April, 1979, as if—
(a) in paragraph (a), “£2,400” were substituted for “£2,000”,
and
(b) in the formula in paragraph (b), “2,400” were substituted for “2,000”.
(2) The said subsection (6) shall have effect as respects any accounting period of a company which commences before the 6th day of April, 1979, and ends on or after that date as if the lesser of the amounts specified in the said paragraphs (a) and (b) were increased to an amount determined by the formula—
D | × | E __ G | + | D | × | 2,400 ________ 2,000 | × | F __ G |
where—
D is the lesser of the amounts so specified,
E is the number of months comprised in the part of the accounting period falling before the 6th day of April, 1979,
F is the number of months or fractions of months comprised in the part of the accounting period falling on or after the 6th day of April, 1979, and
G is the number of months or fractions of months comprised in the accounting period.
(3) Section 169 (limitations on deductions in respect of interest) of the Corporation Tax Act, 1976, shall have effect as if “in respect of the accounting period in which the charges are paid” were added after “the amount specified in section 10 (6)”.
(4) The proviso to subsection (5) of section 18 (disregard of profits or losses attributable to certain transactions of industrial and provident societies) of the Finance Act, 1978, shall have effect—
(a) where the accounting period referred to in the proviso is a period to which subsection (1) applies, as if for “£2,000” in each place where it occurs there were substituted “£2,400”, and
(b) where that accounting period is a period to which subsection (2) applies, as if for “£2,000” in each place where it occurs there were substituted an amount determined by the formula—
2,000 | × | E __ 12 | + | 2,400 | × | F __ 12 |
where E and F have the same meanings as in subsection (2).
Amendment of Chapter IV (manufacturing companies) of Part I of Finance Act, 1977.
22.—Chapter IV of Part I of the Finance Act, 1977, is hereby amended by the insertion after section 25 of the following section :
“Determination of number of employment contributions.
25A.—(1) For the purposes of this Chapter the number of employment contributions payable in respect of an employed contributor in a relevant period, or part of a relevant period, falling wholly after the 5th day of April, 1979, shall be equal to the number of contribution weeks in that period, or part of a period, for which the appropriate employment contribution or contributions in respect of that employed contributor was or werepaid or would have been paid but for section 6 (1) (c) (inserted by the Social Welfare (Amendment) Act, 1978) of the Social Welfare Act, 1952.
(2) In this section ‘contribution week’ has the same meaning as in the Social Welfare Act, 1952.”.
Chapter V
Income Tax and Corporation Tax
Amendment of provisions relating to relief in respect of increase in stock values.
23.—(1) Section 31A (inserted by the Finance Act, 1976) of the Finance Act, 1975, is hereby amended—
(a) by the substitution of the following paragraphs for paragraphs (ii) and (iii) of the proviso (inserted by the Finance Act, 1977) to subsection (4) (a)—
“(ii) the company's trading income to be taken into account in computing a deduction shall be that income before any deduction is made under this section or the Fifth Schedule,
(iii) in relation to an accounting period which ends on or after the 6th day of April, 1978, the amount of the deduction under this section shall, notwithstanding any provision to the contrary, be three-fourths of the amount which, apart from this paragraph of this proviso, would be the amount of the deduction for that accounting period, and
(iv) a deduction shall not be allowed under the provisions of this section in computing a company's trading income for any accounting period which ends on or after the 6th day of April, 1979.”,
(b) by the substitution of the following paragraph for paragraph (b) of subsection (5)—
“(b) the 31st day of December next following the end of the year of assessment in which the accounting period ends,”, and
(c) by the substitution of “1979” for “1978”—
(i) in subsection (7) (inserted by the Finance Act, 1977), and
(ii) in subsection (9) (inserted by the Finance Act, 1977) in each place where it occurs,
and the said subsection (7) (other than the proviso) and the said subsection (9) (other than the proviso), as so amended, are set out in the Table to this subsection.
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(7) Where in relation to an accounting period a company's opening stock value exceeds its closing stock value, the amount of the excess (in this section referred to as the company's “decrease in stock value”) shall, if the accounting period ends on a date before the 6th day of April, 1979, be treated in the computation of the company's trading income for the purposes of corporation tax, as a trading receipt of the company's trade for that accounting period :
(9) In the computation of a company's trading income for the purposes of corporation tax for any accounting period which ends on or after the 6th day of April, 1979, in which there is a decrease in stock value, there shall be treated as a trading receipt of the company's trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C where—
A is the aggregate amount of the company's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1979,
B is the aggregate amount of the company's increases in stock value in all accounting periods which ended on or after the 6th day of April, 1979, and
C is the aggregate of the amounts which under this subsection are treated as trading receipts of the company's trade for preceding accounting periods :
(2) Section 12 of the Finance Act, 1976, is hereby amended—
(a) by the insertion of the following paragraph after paragraph (b) of subsection (2)—
“(c) Where a deduction allowed by virtue of this section in computing a person's trading profits of a trade for an accounting period has effect for the year 1979-80, the amount of the deduction shall, notwithstanding any provision to the contrary, be three-fourths of the amount which, apart from this paragraph, would be the amount of the deduction for that accounting period.”,
(b) by the substitution in subsection (3) of “1979-80” for “1978-79” (inserted by the Finance Act, 1978),
(c) by the substitution of the following paragraph for paragraph (b) of subsection (4)—
“(b) the 31st day of December in the year of assessment for which the assessment is made”,
(d) by the substitution of “1979” for “1978” in each place where it occurs in subsection (5) (inserted by the Finance Act, 1978) and subsection (6) (inserted by the Finance Act, 1977), and
(e) by the substitution of the following subsection for subsections (7) (inserted by the Finance Act, 1977) and (7A) (inserted by the Finance Act, 1978)—
“(7) Where a deduction allowed by virtue of this section in computing a person's trading profits of a trade for an accounting period has effect for a year of assessment (being a year of assessment later than 1978-79) (in this subsection referred to as ‘the relevant year’)—
(a) the person shall not be entitled to relief—
(i) under section 309 of the Income Tax Act, 1967, for any year of assessment later than the relevant year in respect of a loss sustained in the trade before the commencement of the relevant year, or
(ii) under section 311 of the Income Tax Act, 1967, for any year of assessment earlier than the relevant year in respect of a loss sustained in the trade,
(b) the provisions of section 241 (3) of the Income Tax Act, 1967, or of that section as applied by any other provision of the Income Tax Acts, shall not apply as respects a capital allowance or part of a capital allowance which is, or is deemed to be, all or part of a capital allowance for the relevant year and to which full effect has not been given in that year owing to there being no profits or gains chargeable for that year or an insufficiency of profits or gains chargeable for that year, and
(c) the provisions of section 318 of the Income Tax Act, 1967, shall not apply to the capital allowances or any part thereof for the relevant year.”,
and the said subsection (3), the said subsection (5) (other than the proviso) and the said subsection (6) (other than the proviso), as so amended, are set out in the Table to this subsection.
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(3) Any deduction allowed by virtue of this section in computing a person's trading profits for an accounting period shall not have effect for any purpose of the Income Tax Acts for any year of assessment prior to the year 1974-75 or later than the year 1979-80.
(5) In the computation of a person's trading income for an accounting period in which there is a decrease in stock value and which ends on a date in the period from the 6th day of April, 1976, to the 5th day of April, 1979, the amount of that decrease shall be treated as a trading receipt of the trade for that accounting period :
(6) In the computation of a person's trading income for any accounting period in which there is a decrease in stock value and which ends on or after the 6th day of April, 1979, there shall be treated as a trading receipt of the trade for that accounting period the amount (if any) by which A exceeds the aggregate of B and C
where—
A is the aggregate amount of the person's decreases in stock value in all accounting periods which ended on or after the 6th day of April, 1979,
B is the aggregate amount of the person's increases in stock value in all accounting periods which ended on or after the 6th day of April, 1979, and
C is the aggregate of the amounts which are treated as trading receipts of the person's trade for preceding accounting periods which ended on or after the 6th day of April, 1979 :
Amendment of section 22 (investment allowance for machinery and plant in designated areas) of Finance Act, 1971.
24.—Section 22 (inserted by the Corporation Tax Act, 1976) of the Finance Act, 1971, is hereby amended by the substitution of “1st day of January, 1981” for “1st day of April, 1977”.
Amendment of section 25 (increase of writing-down allowances for certain industrial buildings) of Finance Act, 1978.
25.—Section 25 of the Finance Act, 1978, is hereby amended by the substitution in subsection (1) of “the person” for “a person” and of “the allowance” for “an allowance” and the said subsection (1), as so amended, is set out in the Table to this section.
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(1) In this section “qualifying expenditure” means capital expenditure incurred, on or after the 2nd day of February, 1978, by the person to whom the allowance under section 264 (inserted by the Corporation Tax Act, 1976) of the Income Tax Act, 1967, falls to be made on the construction of a building or structure which is to be an industrial building or structure occupied by the said person for a purpose specified in paragraph (a), (b) or (d) of section 255 (1) of the said Act :
Continuation of certain capital allowances for period to 1st April, 1984.
26.—For the purpose of continuing to the 1st day of April, 1984, the capital allowances provided for by the sections of the Income Tax Act, 1967, specified in the Table to this section, the said sections (which were inserted by the Corporation Tax Act, 1976) shall have effect as if each reference therein to the 1st day of April, 1977, were a reference to the 1st day of April, 1984.
TABLE
Section 251 (initial allowances)
Section 254 (industrial building allowance)
Section 264 (annual allowances)
Section 265 (balancing allowances and balancing charges)
Exemption of certain payments made by Minister for Labour.
27.—The following section shall be substituted for section 25 of the Finance Act, 1976 :
“25.—(1) A payment to which this section applies shall be disregarded for all the purposes of the Tax Acts.
(2) This section applies to any payment made by the Minister for Labour, whether before or after the passing of this Act, to an employer in respect of a person employed by him, being a payment made under—
(a) the Employment Incentive Scheme of the Minister for Labour or
(b) the Employment Maintenance Scheme of the Minister for Labour.”.
Retirement annuities.
28.—(1) The Revenue Commissioners may, if they think fit, and subject to any conditions they think proper to impose, approve an annuity contract under section 235 of the Income Tax Act, 1967, notwithstanding that the contract provides that the individual by whom it is made may require a sum representing the value of his accrued rights thereunder—
(a) to be paid, by the person with whom it is made, to such other person as the individual may specify, and
(b) to be applied by such other person in payment of the premium or other consideration under an annuity contract made between the individual and that other person and approved by the Revenue Commissioners under that section,
if the first-mentioned contract otherwise falls to be approved by the Revenue Commissioners under that section.
(2) References in subsection (1) to the individual by whom a contract is made include references to any widow, widower or dependant having accrued rights under the contract.
(3) Where, in pursuance of a provision of the kind referred to in subsection (1) of an annuity contract approved under section 235 of the Income Tax Act, 1967, or of a corresponding provision of a contract approved under section 235A(1)(a) of that Act, a sum representing the value of accrued rights under one contract (in this subsection referred to as “the original contract”) is paid by way of premium or other consideration under another contract (in this subsection referred to as “the substituted contract”), any annuity payable under the substituted contract shall be treated as earned income of the annuitant to the same extent that an annuity under the original contract would have been so treated.
(4) Section 239 (8) of the Income Tax Act, 1967, is hereby amended by the insertion of the following paragraph after paragraph (b) :
“(bb) to any annuity payable under a substituted contract within the meaning of section 28 (3) of the Finance Act, 1979,”.
(5) Section 50 (4) (a) of the Corporation Tax Act, 1976, is hereby amended by the insertion of “or any contract under which there is payable an annuity in relation to which section 28 (3) of the Finance Act, 1979, has effect” after “(inserted by section 66 of the Finance Act, 1974)” and the said paragraph, as so amended, is set out in the Table to this subsection.
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(a) any contract with an individual who is, or would but for an insufficiency of profits or gains be, chargeable to tax in respect of relevant earnings (as defined in section 235 of the Income Tax Act, 1967 (retirement annuities; relief for premiums)) from a trade, profession, office or employment carried on or held by him, being a contract approved by the Revenue Commissioners under that section or section 235A (approval of contracts for dependants or for life assurance) of the Income Tax Act, 1967 (inserted by section 66 of the Finance Act, 1974) or any contract under which there is payable an annuity in relation to which section 28 (3) of the Finance Act, 1979, has effect;
Chapter VI
Anti-evasion
Time limit for certain summary proceedings.
29.—The Tax Acts are hereby amended in relation to offences committed after the passing of this Act—
(a) by the deletion in section 517 of the Income Tax Act, 1967, of “, 413”, and
(b) by the substitution of “10 years” for “three years” in the said section 517 and in section 148 of the Corporation Tax Act, 1976,
and the said sections 517 and 148, as so amended, are set out in the Table to this section.
TABLE
517. Notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851, summary proceedings under section 128, 173 or 516 may be instituted within 10 years from the date of the committing of the offence or incurring of the penalty (as the case may be).
148. Notwithstanding section 10 (4) of the Petty Sessions (Ireland) Act, 1851, summary proceedings under section 516 of the Income Tax Act, 1967 (false statements), as applied in relation to corporation tax or under section 63 (production of books and documents: export sales relief) may be instituted within 10 years from the date of the offence or incurring of the penalty (as the case may be).
Amendment of section 70 (power to require returns as to source of partnership income and amounts derived therefrom) of Income Tax Act, 1967.
30.—Section 70 of the Income Tax Act, 1967, is hereby amended by the insertion after subsection (3) of the following subsections:
“(3A) The precedent partner of any partnership, when required to do so by a notice given to him by an inspector, shall, within the time limited by such notice, prepare and deliver to the inspector a statement in writing, signed by him, stating the amount of the profits or gains arising to the partnership from each and every source chargeable according to the respective schedules, estimated for the period specified in the notice and according to the provisions of this Act and there shall be added to the statement a declaration that such amounts are estimated in respect of all the sources of income mentioned in this Act, describing the same, after deducting only such sums as are allowed.
(3B) Section 174 shall have effect in relation to a partnership carrying on a trade or profession as if in that section—
(a) ‘precedent partner’ were substituted for ‘person’ wherever it occurs,
(b) ‘a partnership’ were substituted for ‘him’ where it firstly occurs, and
(c) ‘or in the possession or power of the partnership’ were inserted after ‘ power’.”.
Power to obtain from certain persons particulars of transactions with and documents concerning tax liability of taxpayers.
31.—(1) (a) In this section—
“an authorised officer” means an inspector authorised by the Revenue Commissioners to exercise the powers conferred by this section;
“business” means any trade, profession or business (other than banking business within the meaning of the Central Bank Act, 1971);
“documents” includes books, accounts and records;
“tax” means income tax or corporation tax.
(b) The persons who may be treated as “the taxpayer” under this section include a company which has ceased to exist and an individual who has died; and,in relation to such an individual, the reference in subsection (2) to the spouse is then instead to the widow or widower (the circumstance that she or he may have re-married being immaterial for the purposes of that subsection).
(2) Where a person (in this section referred to as “the taxpayer”) delivers to an inspector a statement of the income, profits or gains arising to him from—
(a) any business (past or present) carried on by him or his spouse, or
(b) any business (past or present) with whose management either of them was concerned at a material time,
and the inspector is not satisfied with the statement, the inspector may serve on the taxpayer a notice in writing stating—
(i) that he is not satisfied with the statement delivered to him, and
(ii) that he has requested an authorised officer to serve notice under this section on persons who, in relation to the taxpayer, are subject to this section.
(3) Where a notice under subsection (2) has been served on the taxpayer, an authorised officer may, for the purpose of enquiring into the tax liability of the taxpayer, by notice in writing served on any person who, in relation to the taxpayer, is subject to this section require him, within the period stated in the notice, or within such further period as the authorised officer may allow—
(a) to furnish him with particulars of any business transactions which that person had with the taxpayer during a stated period, and
(b) to deliver to him or, if the person to whom the notice is given so elects, to make available for inspection by an authorised officer such documents specified or described in the notice as are in his possession or power and as, in the first-mentioned officer's opinion, contain, or may contain, information relevant to any tax liability to which the taxpayer is or may be or may have been subject, or to the amount of any such tax liability.
(4) Nothing in this section shall be construed as requiring a person who is carrying on a profession, and on whom a notice under subsection (3) has been served, to furnish any particulars relating to a client to an authorised officer, or to deliver to, or make available for inspection by, an authorised officer any documents relating to a client, other than such particulars or documents—
(a) as pertain to the payment of fees or to other financial transactions, or
(b) as are otherwise material to the tax liability of the client,
and, in particular, he shall not be required to disclose any information or professional advice of a confidential nature given to a client.
(5) Where a person fails to comply with a requirement duly made on the person under subsection (3) within the period stated in the notice containing the requirement or such further period as may be allowed by the authorised officer concerned, the person shall be liable to a penalty of £500.
(6) The persons who, in relation to a taxpayer, are subject to this section are any person who is carrying on a business, or was doing so at a material time, and any company whether carrying on a business or not.
(7) For the purposes of subsection (2), every director of a company is to be taken as being concerned with the management of any business carried on by the company, and a material time is any time which, in the authorised officer's opinion, is, or may have been, material in the ascertainment of any past or present tax liability of the taxpayer.
(8) Where documents are to be delivered to an authorised officer pursuant to a requirement duly made under subsection (3), copies of such documents may be delivered instead of the originals; but—
(a) The copies must be photographic or otherwise by way of facsimile; and
(b) if so required by the authorised officer, the originals must be made available for inspection by an authorised officer, failure to comply with this provision being treated as failure to comply with the requirement.
(9) An authorised officer may examine any documents furnished or made available for inspection under this section and may take copies of, or extracts from, them.
(10) When exercising any powers conferred by this section, an authorised officer shall, if so requested by any person affected, produce to that person a certificate of the Revenue Commissioners authorising him to exercise the powers conferred by this section.
Chapter VII
Anti-avoidance
Repeal of section 144 (exemption where total income does not exceed £240, and marginal relief) of Income Tax Act, 1967.
32.—(1) Section 144 of the Income Tax Act, 1967, is hereby repealed.
(2) In order to remove doubts, it is hereby declared and enacted that, as respects any relevant year of assessment, section 144 of the Income Tax Act, 1967, shall not apply to, and shall be deemed never to have applied to, an individual whose total income for that year of assessment exceeded £15,000.
(3) In this section “any relevant year of assessment” means any of the years 1974-75, 1975-76 and 1976-77.
Amendment of section 439 (income under dispositions for short periods) of Income Tax Act, 1967.
33.—As respects income tax for the year 1979-80 and any subsequent year of assessment, section 439 of the Income Tax Act, 1967, is hereby amended by the insertion after subsection (1) of the following subsection :
“(1A) (a) This paragraph applies to a disposition or dispositions referred to in subsection (1) made, directly or indirectly, by a person (in this subsection referred to as the ‘disponer’) insofar as, by virtue or in consequence thereof, income is payable or applicable in a year of assessment, in the manner referred to in paragraph (iii) or (iv) of the said subsection (1), to or for the benefit of one or more descendants of the disponer.
(b) Notwithstanding the provisions of the said subsection (1), in relation to a disponer, any income which is payable or applicable by virtue or in consequence of a disposition or dispositions to which paragraph (a) applies in excess of 5 per cent. of the total income of that disponer for the year of assessment shall be deemed for the purposes of this Act to be the income of the disponer, if living, and not to be the income of any other person.
(c) In a case where this subsection has effect, in relation to any disponer, for the purpose of determining, for income tax purposes, the amount of income which remains the income of descendants of the disponer for a year of assessment by virtue or in consequence of a disposition or dispositions referred to in the said subsection (1), the aggregate of the income so remaining shall be apportioned amongst the descendants in the proportions of their entitlements under such disposition or dispositions for that year.
(d) In this subsection ‘descendant’ means a child, or a child of a child, other than a child, or a child of a child, who is permanently incapacitated by reason of mental or physical infirmity.”.
Amendment of Schedule 12 (dividends regarded as paid out of profits accumulated before given date) to Income Tax Act, 1967.
34.—Schedule 12 to the Income Tax Act, 1967, is hereby amended—
(a) by the insertion of the following clause after clause (a) of subparagraph (3) (inserted by the Corporation Tax Act, 1976) of paragraph 5—
“(aa) any group relief given to the company in accordance with the provisions of Part XI of the Corporation Tax Act, 1976, for any accounting period in the period,”
and
(b) by the substitution in paragraph 6 (inserted by the Corporation Tax Act, 1976) of “references therein to an amount for an” for “reference therein to corporation profits tax or corporation tax payable for any”,
and the said paragraph 6, as so amended, is set out in the Table to this section.
TABLE
6. Any reference in paragraph 4 or 5 to an amount for a year of assessment in the period in question shall be taken as a reference to the full amount for any year of assessment falling wholly within the period and a proportionate part of the amount (on a time basis) for any year of assessment falling partly within that period, and the references therein to an amount for an accounting period in the said period shall be construed in a corresponding manner.
Chapter VIII
Capital Gains Tax
Amendment of section 25 (private residence) of Capital Gains Tax Act, 1975.
35.—Section 25 of the Capital Gains Tax Act, 1975, is hereby amended by the insertion after subsection (9) of the following subsection :
“(9A) (a) In this subsection ‘dependent relative’ means, in relation to an individual, a relative of the individual, or of the wife or husband of the individual, who is incapacitated by old age or infirmity from maintaining himself, or the widowed mother (whether or not she is so incapacitated) of the individual or of the wife or husband of the individual.
(b) If as respects a gain accruing to an individual on the disposal, on or after the 6th day of April, 1979, of, or of an interest in, a dwelling-house or part of a dwelling-house which is, or has at any time in his period of ownership been, the sole residence of a dependent relative of the individual, provided rent free and without any other consideration, the individual so claims, such relief shall be given in respect of it and of its garden or grounds as would be given under this section if the dwelling-house (or part of the dwelling-house) had been the individual's only or main residence in the period of residence by the dependent relative, and shall be so given in addition to any relief available under this section apart from this subsection :
Provided that—
(i) not more than one dwelling-house (or part of a dwelling-house) may qualify for relief as being the residence of a dependent relative of the claimant at any one time nor, in the case of a man and his wife living with him, as being the residence of a dependent relative of the claimant or of the claimant's wife or husband at any one time, and
(ii) the inspector, before allowing a claim, may require the claimant to show—
(I) that the giving of the relief claimed will not, under paragraph (i), preclude the giving of relief to the wife or husband of the claimant, or
(II) that a claim by the said wife or husband to any such relief has been relinquished.”.
Amendment of section 27 (disposal within the family of business or farm) of Capital Gains Tax Act, 1975.
36.—Section 27 (inserted by the Capital Gains Tax (Amendment) Act, 1978) of the Capital Gains Tax Act, 1975, is hereby amended by the insertion after subsection (1) (c) of the following paragraph :
“(d) For the purposes of paragraph (a), an illegitimate child who has not, on or before the date of the disposal, been legitimated or adopted in the manner described in section 36 (a) (ii) of the Finance Act, 1977, shall, if the disposal is made to him by his mother on or after the 6th day of April, 1979, be the child of his mother.”.
Amendment of section 31 (unit trusts) of Capital Gains Tax Act, 1975.
37.—(1) It is hereby declared and enacted that, for the purposes of any assessment to capital gains tax made on or after the 11th day of May, 1979, subsection (4) of section 31 of the Capital Gains Tax Act, 1975, shall not have effect and shall be deemed never to have had effect as respects a unit trust to which the provisions of subsection (5A) (inserted by the Finance Act, 1977) of that section apply.
(2) The said section 31 is hereby amended by the insertion in subsection (5) after “the units in the unit trust shall” of “for that year” and the said subsection, as so amended, is set out in the Table to this section.
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(5) If throughout a year of assessment all the assets of a unit trust are such that they are not chargeable assets or are assets in respect of which a gain would not be a chargeable gain, the units in the unit trust shall for that year be deemed not to be chargeable assets for the purposes of this Act.
PART II
Customs and Excise
Interpretation (Part II).
38.—In this Part—
“the Act of 1976 ”means the Finance Act, 1976;
“the Order of 1975” means the Imposition of Duties (No. 221) (Excise Duties) Order, 1975 (S.I. No. 307 of 1975).
Beer.
39.—(1) The duty of excise on beer imposed by paragraph 7 (1) of the Order of 1975 shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the rate of £67.976 for, in the case of all beer brewed within the State, every 36 gallons of worts of a specific gravity of 1,055 degrees, and, in the case of all imported beer, every 36 gallons of beer of which the worts were before fermentation of a specific gravity of 1,055 degrees, in lieu of the rates mentioned in section 36 (1) of the Act of 1976.
(2) Subject to paragraph 4 of the Imposition of Duties (No. 237) (Beer) Order, 1979 (S.I. No. 67 of 1979), the drawback on beer provided for in paragraph 7 (3) of the Order of 1975 shall, as on and from the 8th day of February, 1979, be calculated according to the original specific gravity of the beer at the rate of £67,976 on every 36 gallons of beer of which the original specific gravity was 1,055 degrees in lieu of the rate mentioned in section 46 of the Finance Act, 1977.
Spirits.
40.—(1) The duty of excise on spirits imposed by paragraph 4 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the several rates specified in the Third Schedule to this Act in lieu of the several rates specified in the Second Schedule to the Act of 1976.
(2) Nothing in this section shall operate to relieve from or to prejudice or affect the additional duty of excise in respect of immature spirits imposed by paragraph 4 (2) of the Order of 1975 at the several rates specified in the third column of the First Schedule to the said Order.
Tobacco products.
41.—(1) In this section—
“the Order of 1977” means the Imposition of Duties (No. 233) (Rates of Excise Duty on Tobacco Products) Order, 1977 (S.I. No. 384 of 1977);
“cavendish or negrohead”, “cigars”, “hard pressed tobacco”, “other pipe tobacco” and “tobacco products” have the same meaning as they have in the Finance (Excise Duty on Tobacco Products) Act, 1977.
(2) The duty of excise on tobacco products imposed by section 2 of the Finance (Excise Duty on Tobacco Products) Act, 1977, shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the several rates specified in the Fourth Schedule to this Act in lieu of the several rates specified in the Order of 1977.
Wine and made wine.
42.—(1) The duty of excise on wine imposed by paragraph 5 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the several rates specified in Part I of the Fifth Schedule to this Act in lieu of the several rates specified in Part I of the Fourth Schedule to the Act of 1976.
(2) The duty of excise on made wine imposed by paragraph 6 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the several rates specified in Part II of the Fifth Schedule to this Act in lieu of the several rates specified in Part II of the Fourth Schedule to the Act of 1976.
Cider and perry.
43.—(1) In this section—
“actual alcoholic strength by volume” means the number of volumes of pure alcohol contained at a temperature of 20°C in 100 volumes of the product at that temperature;
“% vol” means alcoholic strength by volume.
(2) The duty of excise on cider and perry imposed by paragraph 8 (2) of the Order of 1975 shall be charged, levied and paid, as on and from the 8th day of February, 1979, at the several rates specified in the Sixth Schedule to this Act in lieu of the rate specified in the said paragraph 8 (2).
(3) Notwithstanding the provisions of subsection (2) of this section and in lieu of the rate of £2.466 the gallon mentioned in the Sixth Schedule to this Act, the duty of the excise referred to in the said subsection (2) shall be charged, levied and paid at the rate of £1.25 the gallon on any stocks of cider or perry of an actual alcoholic strength by volume exceeding 8.7% vol in the ownership or possession of a licensed manufacturer of cider or perry at midnight on the 7th day of February, 1979, if it is shown to the satisfaction of the Revenue Commissioners that the total quantity of such stocks in the ownership or possession of that manufacturer did not exceed 20,000 gallons.
Amendment of section 2 (prohibition of acting as bookmaker without licence) of Betting Act, 1931.
44.—Section 2 of the Betting Act, 1931, is hereby amended by the substitution in subsection (2) of “£500” for “one hundred pounds” (inserted by the Finance Act, 1963) and the said subsection (2), as so amended, is set out in the Table to this section.
TABLE
(2) Every person who carries on business or acts as a bookmaker in contravention of this section and every person who holds himself out or represents himself to be a bookmaker or a licensed bookmaker in contravention of this section shall be guilty of an offence under this section and shall be liable on summary conviction thereof to an excise penalty of £500.
Repeal.
45.—Section 15 of the Finance Act, 1934, is hereby repealed.
Provisions in relation to excise duties on agricultural produce.
46.—(1) It is hereby declared that the exportation from the State of produce that is subject, upon such exportation, to payment of a duty imposed by the Imposition of Duties (No. 239) (Agricultural Produce) (Cattle and Milk) Order, 1979 (S.I. No. 152 of 1979), or by the Imposition of Duties (No. 240) (Agricultural Produce) (Cereals and Sugar Beet) Order, 1979 (S.I. No. 153 of 1979), shall be prohibited unless, before such exportation, the amount of the duty is paid to the Revenue Commissioners or security that is, in the opinion of the Revenue Commissioners, adequate for its payment is given to the Revenue Commissioners.
(2) It is hereby declared that section 15 (2) (a) of the Finance Act, 1966, shall, in relation to the duty imposed by that section or any duty to which that section is applied by virtue of section 1 (h) of the Imposition of Duties Act, 1957, be construed as enabling, and as always having enabled, the Revenue Commissioners to provide by regulations for the withholding or recovery, from such persons as may be specified in the regulations, by persons specified in the regulations, of an amount equal to the amount of such duty of excise, in the manner and subject to the conditions so specified.
Confirmation of Order.
47.—The Imposition of Duties (No. 234) (Excise Duties on Hydrocarbon Oils and Beer) Order, 1978, (S.I. No. 2 of 1978), is hereby confirmed.
PART III
Value-Added Tax
Amendment of section 18 (inspection and removal of records) of Value-Added Tax Act, 1972.
48.—Section 18 of the Value-Added Tax Act, 1972, is hereby amended by the substitution of the following subsection for subsection (1):
“(1) An authorised officer may, for the purpose of making any enquiry which he considers necessary concerning matters relating to liability to tax or repayment of tax in regard to any person, enter any premises in which the officer has reason to believe that such person is carrying on business and the officer may request the production of, search for and inspect any books, invoices, credit notes, debit notes, receipts, accounts, bank statements, vouchers or other documents whatsoever relating to the said business and may remove and retain any such books, invoices, credit notes, debit notes, receipts, accounts, vouchers, bank statements or other documents for such period as may be reasonable for their examination or for the purpose of any proceedings for the recovery of a penalty under this Act.”
Amendment of Third Schedule to Value-Added Tax Act, 1972.
49.—With effect as on and from the 1st day of March, 1979, the rate of value-added tax on radio receiving sets that are of the domestic or portable type or that are of a type suitable for use in road vehicles, and on gramophones, radio-gramophones and record players, shall be increased from 10 per cent. of the amount or value, as the case may be, in respect of which tax is chargeable on those goods to 20 per cent. of that amount or value and, accordingly, the Third Schedule to the Value-Added Tax Act, 1972, shall be amended—
(a) by the deletion of “radio receiving sets and” in paragraph (xxix), and
(b) by the deletion of paragraph (xxx).
PART IV
Stamp Duties
Exemption from stamp duty of certain instruments.
50.—Stamp duty shall not be chargeable on any conveyance, transfer or lease of land made, or agreed to be made, after the passing of this Act for charitable purposes in the State or Northern Ireland to a body of persons established for charitable purposes only or to the trustees of a trust so established:'
Provided that a conveyance, transfer or lease to which this section applies shall not be deemed to be duly stamped unless it has, in accordance with the provisions of section 12 of the Stamp Act, 1891, been stamped with a particular stamp denoting that it is not chargeable with stamp duty.
Amendment of section 70 (amount on which stamp duty chargeable) of Finance Act, 1973.
51.—Section 70 of the Finance Act, 1973, is hereby amended by the deletion in the first proviso of “the actual value or” and “(whichever is the greater)” and the proviso, as so amended, is set out in the Table to this section.
TABLE
Provided that, in any case, the amount in respect of which stamp duty is charged shall not be less than the nominal value of the shares (if any) in the company concerned allotted to the members of the capital company in connection with the transaction or belonging to the members of the capital company immediately after the transaction:
Amendment of section 72 (reconstructions or amalgamations of capital companies) of Finance Act, 1973.
52.—Section 72 of the Finance Act, 1973, is hereby amended by the insertion after subsection (5) of the following subsection:
“(6) For the purposes of this section, a company, partnership, firm, association or legal person that is considered to be a capital company in another Member State shall be deemed to be a transferor company notwithstanding that it is not considered to be a capital company.”.
Amendment of section 69 (statement to be charged with stamp duty) of Finance Act, 1973.
53.—Section 69 of the Finance Act, 1973, is hereby amended by the substitution for subsection (2) of the following subsection:
“(2) Simple interest shall be payable by way of penalty upon so much of the stamp duty charged on the statement required to be delivered under subsection (1) (b) of this section as remains unpaid after the expiration of one month from the date of the transaction which gave rise to the charge for duty or after the date of the passing of this Act, whichever is the later, and such interest shall be payable at the rate of 1.25 per cent., without deduction of income tax, for each month or part of a month for which duty so remains unpaid and it shall be chargeable and recoverable in the same manner as if it were part of the duty.”.
Exemption from stamp duty of certain transfers.
54.—(1) Stamp duty shall not be chargeable on any transfer to a stock exchange nominee which is executed for the purposes of a stock exchange transaction.
(2) In this section—
“stock exchange nominee” means a person designated, by regulations made by the Minister for Industry, Commerce and Energy, as a nominee of a recognised stock exchange for the purposes of the Companies (Amendment) Act, 1977;
“stock exchange transaction” means a sale and purchase of securities in which each of the parties is a member of a recognised stock exchange acting in the ordinary course of his business as such or is acting through the agency of such a member.
Agreement as to stamp duty on certain instruments.
55.—(1) The Revenue Commissioners may, if they in their discretion so think proper, enter into an agreement with, or with persons acting on behalf of, the Stock Exchange—Irish (hereinafter in this section referred to as “the other parties to the agreement”) for the composition, in accordance with the provisions of this section, of the stamp duty chargeable under the heading “CONVEYANCE or TRANSFER on sale of any stocks or marketable securities” in the First Schedule to the Finance Act, 1970, on such instruments as may be specified in the agreement.
(2) Any such agreement shall be in such form and on such terms and shall contain such conditions as the Revenue Commissioners think proper and, in particular, the agreement shall require the other parties to the agreement to deliver to the Revenue Commissioners periodical accounts in respect of the instruments to which it relates giving particulars of those instruments.
(3) While any such agreement remains in force, any instrument to which it relates and which bears such indication of the payment of stamp duty as the Revenue Commissioners may require shall not be chargeable with stamp duty, but in lieu thereof and by way of composition, the other parties to the agreement shall pay to the Revenue Commissioners on the delivery of any account under the agreement, such sums as would, but for the provisions of this section, have been chargeable by way of stamp duty on instruments to which the agreement relates, during the period to which the account relates.
(4) Where the other parties to the agreement make default in delivering any account required by any such agreement or in paying the duty payable on the delivery of any such account, they shall be liable to a fine not exceeding £50 for any day during which the default continues and shall also be liable to pay, in addition to the duty, interest thereon, which shall be recoverable in the same manner as if it were part thereof, at the rate of 15 per cent. per annum from the date when the default begins until the date of payment.
(5) An instrument to which such an agreement applies and which, pursuant to the provisions of this section, bears an indication of the amount of stamp duty payable thereon shall be treated for all purposes of stamp duty as stamped with the amount of stamp duty so indicated thereon.
Revocation of Order.
56.—The Imposition of Duties (No. 238) (Exemption from and Agreement as to Stamp Duty on Certain Transfers) Order, 1979, (S.I. No. 121 of 1979), is hereby revoked.
PART V
Miscellaneous
Capital Services Redemption Account.
57.—(1) In this section—
“the principal section” means section 22 of the Finance Act, 1950;
“the 1978 amending section” means section 45 of the Finance Act, 1978;
“the twenty-ninth additional annuity” means the sum charged on the Central Fund under subsection (4) of this section;
“the Minister”, “the Account” and “capital services” have the same meanings respectively as they have in the principal section.
(2) In relation to the twenty-nine successive financial years commencing with the financial year ending on the 31st day of December, 1979, subsection (4) of the 1978 amending section shall have effect with the substitution of “£13,481,632” for “£13,577,065”.
(3) Subsection (6) of the 1978 amending section shall have effect with the substitution of “£8,510,305” for “£8,739,850”.
(4) A sum of £18,381,262 to redeem borrowings, and interest thereon, in respect of capital services shall be charged annually on the Central Fund or the growing produce thereof in the thirty successive financial years commencing with the financial year ending on the 31st day of December, 1979.
(5) The twenty-ninth additional annuity shall be paid into the Account in such manner and at such times in the relevant financial year as the Minister may determine.
(6) Any amount of the twenty-ninth additional annuity, not exceeding £11,832,415 in any financial year, may be applied towards defraying the interest on the public debt.
(7) The balance of the twenty-ninth additional annuity shall be applied in any one or more of the ways specified in subsection (6) of the principal section.
Care and management of taxes and duties.
58.—All taxes and duties imposed by this Act are hereby placed under the care and management of the Revenue Commissioners.
Short title, construction and commencement.
59.—(1) This Act may be cited as the Finance Act, 1979.
(2) Part I of this Act (so far as relating to income tax) shall be construed together with the Income Tax Acts and (so far as relating to corporation tax) shall be construed together with the Corporation Tax Acts and (so far as relating to capital gains tax) shall be construed together with the Capital Gains Tax Acts.
(3) Part II of this Act, so far as it relates to Customs, shall be construed together with the Customs Acts and the said Part II, so far as it relates to duties of excise, shall be construed together with the statutes which relate to the duties of excise and to the management of those duties.
(4) Part III of this Act shall be construed together with (the Value-Added Tax Acts, 1972 to 1978, and may be cited together therewith as the Value-Added Tax Acts, 1972 to 1979.
(5) Part IV of this Act shall be construed together with the Stamp Act, 1891, and the enactments amending or extending that Act.
(6) Part I of this Act shall, save as is otherwise expressly provided therein, be deemed to have come into force and shall take effect as on and from the 6th day of April, 1979.
(7) Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended by or under any other enactment including this Act.
FIRST SCHEDULE
Amendment of Enactments
Section 2.
PART I
Amendments Consequential on Changes in Rates of Tax
The Income Tax Act, 1967, is, in relation to income tax for the year 1979-80 and subsequent years of assessment, hereby amended in accordance with the following provisions:
(a) in section 1 (1), the definition of “initial rate” (inserted by section 5 of the Finance Act, 1977) shall be deleted,
(b) in section 153 (1) (dd), “or rates”, in each place where it occurs, shall be deleted,
(c) in section 497, “initial rate or”, in each place where it occurs, and “as appropriate” shall be deleted, and
(d) in section 525 (1), subparagraph (i) (a) shall be deleted.
PART II
Amendments Consequential on Changes in Personal Reliefs
Section 3.
The Income Tax Act, 1967, is hereby amended in accordance with the following provisions:
(a) in section 138—
(i) in subsection (1), for “£1,730” in each place where it occurs, there shall be substituted “£2,230”, for “£865” there shall be substituted “£1,115” and for “£1,845” there shall be substituted “£2,345”, and
(ii) in subsection (2), for “£865” in each place where it occurs, there shall be substituted “£1,115” and for “£935” there shall be substituted “£1,185”,
(b) in section 141, in subsection (1A), for “£240” there shall be substituted “£218”.
SECOND SCHEDULE
Relief for Certain Expenditure on Residential Premises
Section 7.
1. In section 7 and in this Schedule—
“authorised officer” means an inspector or other officer of the Revenue Commissioners authorised by them in writing for the purposes of section 7 and this Schedule;
“certificate of registration” means a certificate issued under paragraph 5;
“labour cost”, in relation to qualifying work, means the cost of having the work performed but does not include the cost of any materials, tools, machinery or anything else, used in the carrying out of the work or the hire of tools, machinery, or anything else, so used;
“precedent partner” has the meaning assigned to it by Chapter III of Part IV of the Income Tax Act, 1967;
“prescribed” means prescribed by the Revenue Commissioners;
“qualifying period” means the period commencing on the 6th day of April, 1979, and ending on the 5th day of April, 1980;
“qualifying work” means any work of maintenance, repair, improvement, or insulation of residential premises;
“registered person” means a person to whom a certificate of registration has been issued and who has not been required pursuant to paragraph 7 to return the said certificate or whose certificate of registration has not been cancelled pursuant to that paragraph;
“residence of his” means, in relation to an individual, any residential premises at which he normally resides;
“residential premises” means—
(a) a building or part of a building used or suitable for use as a dwelling, and
(b) land which the occupier of a building or part of a building used as a dwelling has for his own occupation and enjoyment with the said building or part as its garden or grounds of an ornamental nature,
but does not include—
(i) a building or part of a building occupied for the first time as a dwelling after the 5th day of April, 1979, or
(ii) tangible movable property.
2. Where an individual wishes to claim a deduction under section 7 in respect of the labour cost of qualifying work carried out or to be carried out by a registered person, he shall—
(a) make an application on the prescribed form to the Revenue Commissioners for a form on which to claim the deduction (in this paragraph referred to as “a claim form”) bearing the name of the registered person, and
(b) complete the claim form (which shall be issued to him by the Revenue Commissioners if they are satisfied that the form ought to be issued to the said individual),
(c) deliver the completed form, together with one copy thereof and such statements in writing as may be indicated in the claim form, to the inspector of taxes, and
(d) deliver one copy of the completed claim form to the registered person.
3. (1) Where an individual has duly applied for a claim form, an authorised officer may at any reasonable time between the date on which the said application is made and the date on which the relevant deduction is made, enter the residential premises on which the qualifying work which is the subject of the claim is to be, or has been, carried out, for the purpose of enquiring into the accuracy of any particulars given under paragraph 2 in respect of the said work.
(2) Any person who obstructs or interferes with an authorised officer in the course of exercising a power conferred on him by this paragraph shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £500.
4. (1) Relief from tax consequent on the allowance of a deduction under section 7 shall be given by way of repayment save that, if the Revenue Commissioners consider it appropriate to do so, effect may be given to the relief in the year 1979-80 otherwise than by way of repayment.
(2) Subject to subparagraph (1), all such provisions of the Income Tax Acts as apply in relation to every deduction specified in sections 138 to 143 of the Income Tax Act, 1967, shall apply in relation to any deduction under section 7.
5. (1) The Revenue Commissioners shall on application to them in that behalf on the prescribed form by a person issue to the person a certificate (referred to in section 7 and in this Schedule as “a certificate of registration”) if they are satisfied that the person or, in the case of a partnership each partner, is resident in the State.
(2) The Revenue Commissioners shall keep and maintain a register in which the name, address and type of work carried out by each person to whom a certificate of registration has been issued shall be entered and a copy of such register shall be kept and maintained in every office of the National Manpower Service and of inspectors of taxes and shall be available for inspection by any person.
6. A registered person shall—
(a) in the space provided therefor, sign the certificate of registration issued to him pursuant to paragraph 5 (1), and
(b) when requested to do so by an individual for whom qualifying work has been or is to be carried out—
(i) produce his certificate of registration for inspection by the individual,
(ii) provide the individual with such particulars as are available to him and as are required by the individual for the purposes of paragraph 2,
(iii) in the space provided, sign the forms required to be completed by the individual for the purposes of the said paragraph 2.
7. Where it appears to the Revenue Commissioners that—
(a) a certificate of registration was issued on the basis of false or misleading information,
(b) a certificate of registration would not have been issued if information of which they became aware subsequent to its issue had been available to them at the date of its issue,
(c) a person, to whom a certificate of registration was issued has permitted it to be misused,
(d) a person, to whom a certificate of registration was issued or, in the case of a partnership any partner, has ceased to be resident in the State, or
(e) a person to whom a certificate of registration was issued has failed to comply with any of the provisions of paragraph 6,
they may—
(I) cancel the certificate,
(II) require the person, to whom the certificate was issued, by notice in writing to return to them forthwith the said certificate, and
(III) remove the person's name from the register kept and maintained in accordance with paragraph 5 (2) and from every copy of such register.
8. (1) Where a person—
(a) for the purpose of obtaining a certificate of registration makes a false statement, or furnishes a document which is, to his knowledge, false in a material particular to the Revenue Commissioners or to an authorised officer,
(b) disposes of a certificate of registration otherwise than by the return of the said certificate to the Revenue Commissioners,
(c) fails to return a certificate of registration to the Revenue Commissioners when required to do so pursuant to paragraph 7,
(d) is in possession of a certificate of registration that was not issued to him by the Revenue Commissioners, or
(e) produces to an individual a certificate of registration after having been required by the Revenue Commissioners to return the certificate,
he shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.
(2) Any person who aids, abets, counsels or procures—
(a) the obtaining of a certificate of registration by means of a false statement,
(b) the use by any person, other than the person to whom it was issued by the Revenue Commissioners, of a certificate of registration, or
(c) the production to an individual of a document that is not a certificate of registration but purports to be such a certificate,
shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £500 or, at the discretion of the court, to imprisonment for a term not exceeding 6 months or to both the fine and the imprisonment.
(3) Any registered person who contravenes or fails to comply with a provision of paragraph 6 shall be guilty of an offence and shall be liable, on summary conviction, to a fine not exceeding £500.
9. (1) Any notice, certificate or form which is required to be given, served, sent or issued under this section may be sent by post.
(2) In proceedings under paragraph 8—
(a) a certificate purporting to be signed by an officer of the Revenue Commissioners which certifies that he has examined the relevant records and that it appears from them that a stated notice was duly given to the defendant on a stated day shall be evidence, until the contrary is proved, that that person received the notice in the ordinary way,
(b) a certificate purporting to be signed by an officer of the Revenue Commissioners which certifies that he has examined the relevant records, certificates or forms and that it appears that a stated certificate was not received from the defendant or that stated particulars were not furnished by him to a stated individual or that a stated certificate or form was not signed by the defendant in the space provided therefor shall be evidence, until the contrary is proved, that the defendant did not deliver that certificate or furnish that information or sign that certificate or form,
(c) a document purporting to be a certificate specified in subparagraph (a) or (b) of this paragraph shall be deemed to be such a certificate, and to be signed by the person purporting to have signed it, unless the contrary is shown.
10. The power—
(a) to issue or cancel a certificate of registration,
(b) to require a person to return the certificate of registration issued to the said person,
(c) to remove a person's name from the register kept and maintained in accordance with paragraph 5 and from every copy of such register,
may be exercised by an inspector of taxes.
11. (1) All such acts as are by this Schedule required to be done by a person shall—
(a) in the case of a body of persons which is not a company, be done by the treasurer or other officer acting as such for the time being of the body of persons, and he shall be answerable for doing all such acts,
(b) in the case of a company, be done by the secretary of the company or other officer (by whatever name called) performing the duties of secretary, and he shall be answerable for doing all such acts.
(c) in the case of a partnership, be done by the precedent partner and he shall be answerable for doing all such acts.
(2) The reference to a registered person in paragraph 8 (3) shall, in the case of a partnership which is a registered person, be deemed to be a reference to the precedent partner of the said partnership.
THIRD SCHEDULE
Rates of Excise Duty on Spirits
Section 40.
Description of Spirits | Rate of Duty |
£ | |
For every gallon computed at proof of spirits of any description not mentioned hereinafter and imported mixtures and preparations containing spirits | 31.0246 |
For every gallon of imported perfumed spirits entered in such manner as to indicate that the strength is not to be tested | 49·639 |
For every gallon of imported liqueurs, cordials, mixtures and other preparations in bottle entered in such manner as to indicate that the strength is not to be tested | 41·883 |
FOURTH SCHEDULE
Rates of Excise Duty on Tobacco Products
Section 41.
Description of Product | Rate of Duty |
Cigarettes | £9·10 per thousand together with the amount equal to 20·2 per cent. of the price at which the cigarettes are sold by retail. |
Cigars | £8·064 the lb. |
Cavendish or negrohead | £8·149 the lb. |
Hard pressed tobacco | £5·212 the lb. |
Other pipe tobacco | £6·551 the lb. |
Other smoking or chewing tobacco | £6·805 the lb. |
FIFTH SCHEDULE
Section 42.
PART I
Rates f Excise Duty on Wine
Description of Wine | Rate of Duty |
Still | £ |
Not exceeding 25° of proof spirit | 2·844 the gallon |
Exceeding 25° but not exceeding 30° of proof spirit | 3·701 the gallon |
Exceeding 30° of proof spirit | 4·570 the gallon |
Sparkling | 5·588 the gallon |
Wine whether still or sparkling exceeding 42° of proof spirit | |
An additional duty for every degree or fraction of a degree above 42° of proof spirit | 0·310 the gallon |
PART II
Rates of Excise Duty on Made Wine
Description of Made Wine | Rate of Duty |
Still | £ |
Not exceeding 25° of proof spirit | 2·466 the gallon |
Exceeding 25° but not exceeding 30° of proof spirit | 3·081 the gallon |
Exceeding 30° of proof spirit | 3·392 the gallon |
Sparkling | 4·291 the gallon |
Whether still or sparkling exceeding 42° of proof spirit | |
An additional duty for every degree or fraction of a degree above 42° of proof spirit | 0·276 the gallon |
SIXTH SCHEDULE
Rates of Excise Duty on Cider and Perry
Section 43.
Description of Cider and Perry | Rate of Duty |
£ | |
Of an actual alcoholic strength by volume not exceeding 6% vol | 0·30 the gallon |
Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8·7% vol | 1·25 the gallon |
Of an actual alcoholic strength by volume exceeding 8·7 % vol | 2.466 the gallon |
Acts Referred to | |
1931, No. 27 | |
1975, No. 20 | |
1978, No. 33 | |
1971, No. 24 | |
1977, No. 31 | |
1976, No. 7 | |
1934, No. 31 | |
1950, No. 18 | |
1963, No. 23 | |
1966, No. 17 | |
1970, No. 14 | |
1971, No. 23 | |
1973, No. 19 | |
1974, No. 27 | |
1975, No. 6 | |
1976, No. 16 | |
1977, No. 18 | |
1978, No. 21 | |
1977, No. 32 | |
1968, No. 7 | |
1957, No. 7 | |
1967, No. 6 | |
Petty Sessions (Ireland) Act, 1851 | 1851, c. 93 |
1952, No. 11 | |
1978, No. 25 | |
1966, No. 16 | |
Stamp Act, 1891 | 1891, c. 39 |
1972, No. 22 | |
Uimhir 11 de 1979
AN tACHT AIRGEADAIS, 1979
[An tiontú oifigiúil]
CUID I
Cáin Ioncaim, Cáin Chorparáide agus Cáin Ghnóchan Caipitiúil
Caibidil I
Cáin Ioncaim
Leasú ar alt 142 (gaolta cleithiúnacha) den Acht Cánach Ioncaim, 1967.
1.—Leasaítear leis seo alt 142 den Acht Cánach Ioncaim, 1967, maidir leis an mbliain 1979-80 agus blianta measúnachta dá éis sin, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1A) (a cuireadh isteach leis an Acht Airgeadais, 1978):
“(1A) Chun críocha an ailt seo ciallaíonn ‘an méid sonraithe’ comhiomlán na n-íocaíochtaí a bhfuil duine ina dteideal an bhliain mheasúnachta sin maidir le pinsean seanaoise (ranníocach) de réir an ráta uasta faoi na hAchtanna Leasa Shóisialaigh, 1952 go 1979, más rud é, ar feadh na bliana measúnachta sin go léir, go bhfuil sé i dteideal pinsin den sórt sin agus—
(a) nach bhfuil aon chleithiúnaí aosaithe ná leanaí cáilithe aige (de réir bhrí na nAchtanna sin i ngach cás),
(b) go bhfuil sé os cionn 80 bliain d'aois (nó cibé aois eile atá sonraithe de thuras na huaire sna hAchtanna sin in ionad na haoise sin 80 bliain), agus
(c) go bhfuil sé ina chónaí ina aonar.”.
Leasú ar alt 5 (cáin ioncaim a mhuirearú) den Acht Airgeadais, 1977.
2.—(1) Leasaítear leis seo alt 5 den Acht Airgeadais, 1977, maidir leis an mbliain 1979-80 agus blianta measúnachta dá éis sin—
(a) trí “den chéad dá ráta” a chur in ionad “de na chéad trí ráta” i bhfo-alt (1), agus
(b) tríd an Tábla seo a leanas a chur in ionad an Tábla a ghabhann le fo-alt (1) den alt sin:
“AN TABLA
An chuid den ioncam inchánach | An ráta cánach | Tuairisc an ráta | ||||
(1) | (2) | (3) | ||||
An chéad £1,100 | .. | .. | .. | .. | 25 faoin gcéad | an ráta laghdaithe |
An chéad £3,000 eile | .. | .. | .. | 35 faoin gcéad | an ráta caighdeánach | |
An chéad £1,500 eile | .. | .. | .. | 45 faoin gcéad | na hard-rátaí | |
An chéad £1,000 eile | .. | .. | .. | 50 faoin gcéad | ||
An fuílleach | .. | .. | .. | .. | 60 faoin gcéad | |
(2) Beidh éifeacht le Cuid I den Chéad Sceideal chun fo-alt (1) a fhorlíonadh.
Faoisimh phearsanta.
3.—(1) I gcás a mbeidh asbhaint le déanamh as ioncam iomlán pearsan aonair don bhliain 1979-80 nó d'aon bhliain mheasúnachta dá éis sin i leith faoiseamh a mbeidh an phearsa aonair ina theideal faoi fhoráil a luaitear i gcolún (1) den Tábla a ghabhann leis an bhfo-alt seo agus gur mhéid a shonraítear i gcolún (2) den Tábla sin méid na hashasbhainte mura mbeadh an t-alt seo, is é a bheidh i méid na hasbhainte, in ionad an mhéid a shonraítear sa cholún sin (2), an méid sin a shonraítear i gcolún (3) den Tábla sin os coinne lua an mhéid sa cholún sin (2).
AN TABLA
An fhoráil reachtúil | An méid a bheidh le hasbhaint do 1978-79 | An méid a bheidh le hasbhaint do 1979-80 agus do bhlianta dá éis sin | ||||
(1) | (2) | (3) | ||||
|
| |||||
£ | £ | |||||
alt 138 | ||||||
(fear pósta) | .. | .. | .. | .. | 1,730 | 2,230 |
(duine singil) | .. | .. | .. | 865 | 1,115 | |
(baintreach fir nó mná) | .. | .. | 935 | 1,185 | ||
alt 141 | ||||||
(leanbh) | .. | .. | .. | .. | 240 | 218 |
(2) Beidh éifeacht le halt 10 den Acht Airgeadais, 1976, agus le halt 6 den Acht Airgeadais, 1978, faoi réir fhorálacha an ailt seo.
(3) Beidh éifeacht le Cuid II den Chéad Sceideal chun fo-alt (1) a fhorlíonadh.
Faoiseamh breise do bhaintreacha agus do dhaoine eile maidir le leanaí.
4.—Leasaítear leis seo Cuid VI den Acht Cánach Ioncaim, 1967, tríd an alt seo a leanas a chur isteach i ndiaidh alt 138:
“138A.—(1) Baineann an t-alt seo le duine—
(a) is—
(i) baintreach mná,
(ii) baintreach fir, nó
(iii) duine nach bhfuil i dteideal na hasbhainte a luaitear i bhfo-alt (1) d'alt 138,
agus
(b) atá i dteideal asbhainte faoi alt 141 don bhliain mheasúnachta maidir le leanbh a chónaíonn leis.
(2) Duine lena mbaineann an t-alt seo beidh sé i dteideal asbhaint £250.”.
Asbhaint speisialta do 1979-80.
5.—(1) Chun méid an ioncaim a fhionnadh a bhfuil cáin ioncaim le muirearú ar phearsa aonair ina leith don bhliain 1979-80 i gcás arb éard é ioncam iomlán na pearsan aonair don bhliain sin, nó gur cuid den ioncam sin, díolaíochtaí—
(a) déanfar asbhaint £175 as cibé méid, más aon mhéid é, de na díolaíochtaí (ach gan aon díolaíochtaí a áireamh a meastar gur ioncam dá chuid iad faoi alt 192 den Acht Cánach Ioncaim, 1967) a d'eascair don phearsa aonair, agus
(b) déanfar asbhaint £175 as cibé méid, más aon mhéid é, de na díolaíochtaí a d'eascair do bhanchéile na pearsan aonair is mó ná an méid, más aon mhéid é, a méadaíodh, de bhua fho-alt (3) d'alt 138 den Acht Cánach Ioncaim, 1967, an asbhaint a bhfuil an phearsa aonair ina teideal don bhliain sin faoin alt sin 138.
(2) Le linn na liúntais charnacha saor ó cháin a bheith á gcinneadh i ndáil leis an mbliain 1979-80 chun críocha na Rialachán Cánach Ioncaim (Fostaíochtaí), 1960 (I.R. Uimh. 28 de 1960), measfar asbhaintí faoin alt seo a bheith carnaithe go hiomlán ar cibé dáta sa bhliain 1979-80 a ordóidh an tAire Airgeadais le hordú.
(3) San alt seo—
ciallaíonn “díolaíochtaí” díolaíochtaí lena mbaineann Caibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, ach ní fholaíonn sé—
(a) díolaíochtaí arna n-íoc, go díreach nó go neamhdhíreach, ag comhlacht corpraithe, nó ag aon duine a measfaí baint a bheith aige leis an gcomhlacht corpraithe chun críocha Chuid IV den Acht Airgeadais (Forálacha Ilghnéitheacha), 1968, le stiúrthóir dílseánach de chuid an chomhlachta chorpraithe nó le céile an stiúrthóra dhílseánaigh sin, agus
(b) díolaíochtaí arna n-íoc, go díreach nó go neamhdhíreach, ag pearsa aonair, nó ag comhpháirtíocht inar comhpháirtí an phearsa aonair, le céile na pearsan aonair;
tá le “stiúrthóir dílseánach” an bhrí a shanntar dó le halt 226 den Acht Cánach Ioncaim, 1967.
(4) Tiocfaidh an t-alt seo i ngníomh cibé lá (más aon lá é) a cheapfaidh an tAire Airgeadais le hordú.
Faoiseamh ó cháin ioncaim i leith ranníocaí faoi na hAchtanna Leasa Shóisialaigh, 1952 go 1979, a tharraingt siar.
6.—(1) I ndáil leis an mbliain 1979-80 nó le haon bhliain mheasúnachta dá éis sin—
(a) ní bheidh feidhm ná éifeacht le fo-alt (3), (5) ná (6) d'alt 224 den Acht Cánach Ioncaim, 1967, ná
(b) ní thabharfar aon fhaoiseamh ná ní lamhálfar aon asbhaint faoi aon cheann d'fhorálacha na nAchtanna Cánach Ioncaim i leith aon ranníoc a d'íoc duine, mar ranníocóir fostaithe nó mar ranníocóir saorálach, faoi na hAchtanna Leasa Shóisialaigh, 1952 go 1979.
Faoiseamh in aghaidh caiteachais áirithe ar áitreabh cónaithe.
7.—(1) Faoi réir forálacha an Dara Sceideal, i gcás a gcruthóidh pearsa aonair, tar éis éileamh a dhéanamh chuige sin, agus tar éis tuairisceán a thabhairt san fhoirm fhorordaithe ar a ioncam iomlán, gur thabhaigh sé caiteachas maidir leis an gcostas saothair a bhain le hobair cháilitheach a rinne duine cláraithe sa tréimhse cháilitheach ar áit chónaithe de chuid na pearsan aonair, beidh sé i dteideal, chun méid an ioncaim a fhionnadh a mbeidh cáin ioncaim le muirearú air ina leith don bhliain 1979-80, go mbainfí as a ioncam iomlán an méid is mó ná £50 comhiomlán an chaiteachais i leith chostas saothair na hoibre cáilithí a rinneadh sa tréimhse cháilitheach:
Ar choinníoll nach mó ná £450 aon asbhaint den sórt sin.
(2) Chun críocha an ailt seo—
(a) measfar, maidir le hobair cháilitheach a rinne fostaí de chuid duine chláraithe thar ceann an duine chláraithe sin, gurb é an duine cláraithe a rinne í,
(b) beidh feidhm ag alt 193 den Acht Cánach Ioncaim, 1967, ionann is dá gcuirfí an mhír seo a leanas i ndiaidh mhír (b) i bhfo-alt (2)—
“(bbb) sa mhéid gur ó fhaoiseamh dó faoi alt 7 den Acht Airgeadais, 1979, sa chomhréir inar thabhaigh siad an caiteachas ar dá bharr an faoiseamh.”, agus
(c) ní mheasfar caiteachas a bheith tabhaithe a mhéid a fuair nó a ghcobhaidh an phearsa aonair, go díreach nó go hindíreach, ón Stát, ó aon údarás poiblí nó údarás áitiúil, ó aon duine eile nó faoi aon chonradh árachais nó ar mhodh cúitimh nó eile, aon suim i leith, nó faoi threoir, na hoibre cáilithí lena mbaineann sé agus, i gcás a bhfuarthas nó a bhfaighfear aon suim den sórt sin, measfar, chun críocha an ailt seo, costas saothair na hoibre cáilithí áirithe a bheith arna laghdú cibé suim a mbeidh idir í agus an tsuim chéadluaite an chomhréir chéanna atá idir an costas saothair agus an caiteachas iomlán ar an obair cháilitheach.
(3) Ní lamhálfar aon asbhaint faoin alt seo maidir le caiteachas a bhféadfar asbhaint a éileamh ina leith faoi aon fhoráil eile de na hAchtanna Cánach.
(4) Beidh éifeacht leis an Dara Sceideal chun an t-alt seo a fhorlíonadh.
Buanscéimeanna sochair shláinte.
8.—(1) San alt seo—
ciallaíonn “sochar” íocaíocht a thugtar do dhuine i gcás ioncam a bheith caillte nó laghdaithe, de dheasca droch-shláinte, faoi bhuanscéim shochair shláinte;
ciallaíonn “buanscéim shochair shláinte” aon scéim, conradh, polasaí, nó comhshocraíocht eile, a bheidh ceadaithe ag na Coimisinéirí Ioncaim chun críocha an ailt seo, a dhéanann socrú le haghaidh íocaíochtaí tréimhsiúla le pearsa aonair i gcás ioncam a chailleadh nó a laghdú de dheasca droch-shláinte;
ciallaíonn “ranníoc”, i ndáil le buanscéim shochair shláinte, aon phréimh nó íocaíocht thréimhsiúil eile a íoctar leis an scéim i gcomaoin an chirt chun sochar a fháil fúithi, is préimh nó íocaíocht a bhfuil coibhneas réasúnach aici leis na sochair a áirítear léi.
(2) (a) Faoi réir fhorálacha an ailt seo, má dhéanann pearsa aonair éileamh chuige sin sa tslí a fhorordaítear leis na hAchtanna Cánach Ioncaim, agus má thugann sé tuairisceán san fhoirm fhorordaithe ar a ioncam iomlán do bhliain mheasúnachta agus go gcruthóidh sé gur íoc sé sa bhliain mheasúnachta sin ranníoc nó ranníocaí le buanscéim nó le buanscéimeanna sochair shláinte bona fide, beidh sé i dteideal, chun méid an ioncaim a chinneadh a bhfuil cáin ioncaim le muirearú air ina leith, go ndéanfaí an méid sin de na ranníocaí nach mó na 10 faoin gcéad dá ioncam iomlán don bhliain mheasúnachta sin a bhaint as a ioncam iomlán.
(b) Beidh feidhm i ndáil le hasbhaint faoin bhfo-alt seo ag na forálacha sin go léir de na hAchtanna Cánach Ioncaim a bhfuil feidhm acu i ndáil le gach asbhaint a shonraítear in ailt 138 go 143 den Acht Cánach Ioncaim, 1967.
(3) I gcás a ndéanfar méid ranníoca a d'íoc fostóir le buanscéim shochair shláinte a mhuirearú i leith cánach ioncaim faoi Chaibidil III de Chuid V den Acht Cánach Ioncaim, 1967, mar pheircisí de chuid oifige nó fostaíochta stiúrthóra nó fostaí, measfar, chun críocha fho-alt (2), gur ranníoc an méid sin a d'íoc an stiúthóir nó an fostaí leis an scéim sa bhliain ar ina haghaidh a muirearaíodh i leith cánach amhlaidh é.
(4) (a) Aon sochar a gheobhaidh duine faoi bhuanscéim shochair shláinte, de cheart nó ar shlí eile, measfar—
(i) gur brabúis nó gnóchain é a d'eascair nó a d'fhaibhrigh as fostaíocht, agus—
(ii) gur díolaíochtaí é de réir bhrí Chaibidil IV de Chuid V den Acht Cánach Ioncaim, 1967.
(b) Muirearófar cáin faoi Sceideal E ar gach duine, a n-íoctar aon sochar dá dtagraítear i mír (a) leis, i leith na sochar sin go léir a íoctar leis agus déanfar an cháin is inmhuirearaithe amhlaidh a ríomh faoi alt 110 (1) den Acht Cánach Ioncaim, 1967, a dúradh.
(5) Beidh éifeacht leis an alt seo i ndáil le cáin ioncaim don bhliain 1980-81 agus do bhlianta measúnachta dá éis sin.
Leasú ar fhorálacha a bhaineann le faoiseamh maidir le hús áirithe.
9.—Maidir leis an mbliain 1979-80 agus blianta measúnachta dá éis sin, beidh éifeacht leis na forálacha a shonraítear sa Tábla a ghabhann leis an alt seo ionann is dá gcuirfí “£2,400” in ionad “£2,000” gach áit a bhfuil sé.
AN TABLA
(a) Fo-alt (2) (b) d'alt 496 (srian le cáin ar ús a aisíoc i gcásanna áirithe) (a cuireadh isteach leis an Acht Airgeadais, 1974) den Acht Cánach Ioncaim, 1967. (b) Fo-alt (1) d'alt 38 (comhiomlánú an úis a bheidh íoctha ag daoine bainteacha) den Acht Airgeadais, 1974. (c) Alt 44 (leasú ar alt 76 den Acht Cánach Ioncaim, 1967) den Acht Airgeadais, 1974. (d) Mír (b) d'alt 52 (srian le Sceideal 6 a ghabhann leis an Acht Cánach Ioncaim, 1967) den Acht Airgeadais, 1974. (e) Fo-alt (2) d'alt 8 (faoiseamh do phearsana aonair i leith iasachtaí a caitheadh ag fáil leasa i gcuideachtaí) den Acht Airgeadais, 1978. |
Srian le faoiseamh i leith ús a íocadh ar iasachtaí áirithe de réir ráta laghdaithe.
10.—(1) (a) San alt seo—
ciallaíonn “fostaí”, i ndáil le fostóir, duine atá fostaithe ag an bhfostóir sin lena n-áirítear, i gcás ar comhlacht corpraithe an fostóir, stiúrthóir, de réir bhrí Chaibidil III de Chuid V den Acht Cánach Ioncaim, 1967, ar an gcomhlacht corpraithe;
ciallaíonn “fostóir”, i ndáil le pearsa aonair—
(i) duine ar fostaí dá chuid an phearsa aonair nó céile na pearsan aonair,
(ii) duine a dtiocfaidh an phearsa aonair chun bheith ina fhostaí dá chuid tar éis don duine iasacht a thabhairt don phearsa aonair agus fad a bheidh aon chuid den iasacht, nó d'iasacht eile a bheidh curtha ina hionad, gan íoc, agus
(iii) duine a bhfuil baint aige le duine dá dtagraítear i mír (i) nó (ii);
folaíonn “iasacht” aon chineál creidmheasa agus folaíonn tagairtí d'iasacht tagairtí d'aon iasacht eile a fheidhmítear go díreach chun ionad iasachta eile a ghlacadh;
ciallaíonn “iasacht tosaíochta” iasacht arna tabhairt do phearsa aonair nó dá chéile ag duine is fostóir i ndáil leis an bpearsa aonair ach amháin nach iasacht tosaíochta iasacht más roimh an 6ú lá d'Aibreán, 1979, a tugadh í agus, an tráth a tugadh an iasacht, gur chuid de thrádáil an fhostóra sin iasachtaí a thabhairt do dhaoine, seachas fostaithe, go ceann tréimhse luaite blianta de réir ráta úis nach n-athraíonn le linn ré na n-iasachtaí, agus gur iníoctha ús ina leith de réir ráta úis ar dá réir a thug an fostóir i gcúrsa a thrádála, an tráth a tugadh an iasacht, iasachtaí ar neamhthuilleamaí do dhaoine seachas fostaithe chun tithe cónaithe a cheannach lena n-áitiú ag na hiasachtaithe mar áiteanna cónaithe;
ciallaíonn “an ráta sonraithe” ráta 12 faoin gcéad sa bhliain.
(b) Chun críocha an ailt seo, measfar baint a bheith ag duine le duine eile dá measfaí sin faoi chun críocha alt 8 den Acht Airgeadais, 1978.
(c) San alt seo folaíonn tagairt d'iasacht á tabhairt ag duine tagairt do dhuine a ghlacann chuige cearta agus dliteanais an duine a thug an iasacht i gcéaduair agus do dhuine a dhéanann iasacht, nó buanú iasachta atá ar marthain cheana féin, a shocrú dó a ráthú nó a urasú in aon slí.
(2) Más rud é, d'aon bhliain mheasúnachta arb í an bhliain 1979-80 nó aon bhliain mheasúnachta dá éis sin í, go n-éileoidh pearsa aonair faoiseamh de bhua ceann amháin nó níos mó de na forálacha seo a leanas, is é sin le rá, alt 496 den Acht Cánach Ioncaim, 1967, alt 76 (1) (c) den Acht sin nó mír 1 (2) de Chuid III de Sceideal 6 a ghabhann leis an Acht sin, ní thabharfar faoiseamh in aghaidh na bliana measúnachta sin i leith na coda, más aon chuid í, de mhéid comhiomlán an úis a ndéantar faoiseamh a éileamh amhlaidh ina leith ar iasacht nó iasachtaí tosaíochta is mó ná an méid a chinnfear de réir na foirmle—
(A-B) × | C _____ D+E |
i gcás—
arb é A £2,400,
arb é B méid comhiomlán an úis, seachas ús ar iasacht nó iasachtaí tosaíochta, a bhfuil an phearsa aonair i dteideal faoiseamh ina leith don bhliain mheasúnachta faoi aon cheann nó níos mó de na forálacha réamhluaite,
arb é C méid comhiomlán an úis ar iasacht nó iasachtaí tosaíochta a n-éilíonn an phearsa aonair faoiseamh ina leith don bhliain mheasúnachta faoi aon cheann nó níos mó de na forálacha réamhluaite,
arb é D méid an úis ab iníoctha ar an iasacht nó ar na hiasachtaí tosaíochta don tréimhse nó do na tréimhsí dar íocadh nó darb iníoctha, de réir mar a bheidh, an t-ús a fholaítear i C, dá gcuirfí an ráta sonraithe in ionad aon ráta nó rátaí ar dá réir a íocadh nó ab iníoctha, de réir mar a bheidh, ús don tréimhse nó do na tréimhsí sin, agus
arb é E méid an úis ab iníoctha don bhliain mheasúnachta ar aon iasacht nó iasachtaí tosaíoctha nach iníoctha aon ús ina leith dá mbeadh ús iníoctha ar an iasacht nó ar na hiasachtaí sin de réir an ráta shonraithe.
(3) Leasaítear leis seo alt 178 (1) den Acht Cánach Ioncaim, 1967, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (a):
“(aa) sonraí a bhaineann le haon iasacht tosaíochta, de réir bhrí alt 10 den Acht Airgeadais, 1979, a thug sé;”
Mar a dhéileálfar chun críocha cánach le sochair áirithe is iníoctha faoi na hAchtanna Leasa Shóisialaigh, 1952 go 1979, agus faoi na hAchtanna Arachais (Breac-Dhífhostaíocht), 1942 go 1978.
11.—(1) Beidh éifeacht leis na forálacha seo a leanas don bhliain 1980-81 agus do bhlianta measúnachta dá éis sin.
(2) Measfar gur brabúis nó gnóchain a d'eascair nó a d'fhaibhrigh as fostaíocht méideanna a bheidh le híoc ar scór na sochar a luaitear i gCuid I den Tábla a ghabhann leis an alt seo agus, dá réir sin—
(a) déanfar cáin faoi Sceideal E a mhuirearú ar gach duine, a bhfuil aon sochar den sórt sin iníoctha leis, i leith na suimeanna go léir atá le híoc ar scór na sochar sin, agus
(b) déanfar an cháin is inmhuirearaithe amhlaidh a ríomh faoi alt 110 (1) den Acht Cánach Ioncaim, 1967.
(3) Measfar gur díolaíochtaí a bhfeidhmítear forálacha Chaibidil IV de Chuid V den Acht Cánach Ioncaim, 1967, ina leith le halt 125 den Acht sin na méideanna go léir a bheidh le híoc ar scór na sochar a luaitear i gCodanna I agus II den Tábla a ghabhann leis an alt seo.
(4) (a) Féadfaidh na Coimisinéirí Ioncaim rialacháin a dhéanamh do mhodhnú na Rialachán Cánach Ioncaim (Fostaíochtaí), 1960 (I.R. Uimh. 28 de 1960), ina bhfeidhm maidir leis na sochair a luaitear i gCodanna I agus II den Tábla a ghabhann leis an alt seo agus leis na sochair a luaitear in alt 224 (2) den Acht Cánach Ioncaim, 1967.
(b) Gach rialachán a dhéanfar faoin alt seo leagfar é faoi bhráid Dháil Éireann a luaithe is féidir tar éis a dhéanta agus, má dhéanann Dáil Éireann laistigh den lá is fiche a shuífidh Dáil Éireann tar éis an rialachán a leagan faoina bráid rún a rith ag neamhniú an rialacháin, beidh an rialachán ar neamhní dá réir sin, ach sin gan dochar do bhailíocht aon ní a rinneadh roimhe sin faoin rialachán.
AN TABLA
Cuid I Na sochair dá dtagraítear i bhfo-alt (2) (a) na sochair seo a leanas faoi na hAchtanna Leasa Shóisialaigh, 1952 go 1979: (i) sochar míchumais, (ii) sochar dífhostaíochta, (iii) liúntas máithreachais a chuimsítear i sochar máithreachais, (iv) sochar pá-choibhneasa, (v) sochar banchéile thréigthe, agus (vi) sochar díobhála, agus sochar míthreorach, a chuimsítear i sochar díobhálacha ceirde; (b) sochar breac-dhífhostaíochta faoi na hAchtanna Arachais (Breac-Dhífhostaíocht), 1942 go 1978. Cuid II Na sochair seo a leanas faoi na hAchtanna Leasa Shóisialaigh, 1952 go 1979: (i) pinsean easláine, nó (ii) sochar báis a chuimsítear i sochar díobhálacha ceirde, sa mhéid gur pinsean é is iníoctha le baintreach, le baintreach fir, le dílleachta nó le tuismitheoir faoi alt 17, 18, 19, 20 nó 21 den Acht Leasa Shóisialaigh (Díobhálacha Ceirde), 1966. |
Leasú ar alt 488 den Acht Cánach Ioncaim, 1967 (imeachtaí san Ard-Chúirt).
12.—Leasaítear leis seo alt 488 den Acht Cánach Ioncaim, 1967, tríd an mír seo a leanas a chur i bhfo-alt (5) in ionad mhír (a):
“(a) beidh deimhniú arna shíniú ag cigire á dheimhniú gur tháinig, sular tionscnaíodh na himeachtaí, suim shonraithe i leith cánach ioncaim chun bheith dlite den chosantóir agus iníoctha aige—
(i) faoi mheasúnacht a tháinig chun bheith críochnaitheach dochloíte, nó
(ii) faoi na forálacha a bhaineann leis an méid sonraithe cánach de réir bhrí alt 30 den Acht Airgeadais, 1976, agus”.
Caibidil II
Cánachas ar Bhrabúis Feirmeoireachta
An muirear cánach ar bhrabúis feirmeoireachta a leathnú.
13.—Maidir leis an mbliain 1979-80 agus blianta measúnachta dá éis sin—
(a) leasaítear leis seo alt 15 (brabúis feirmeoireachta le muirearú faoi Sceideal D) den Acht Airgeadais, 1974, trí “£50” a chur in ionad “£60” i bhfo-alt (3), agus
(b) leasaítear leis seo alt 19 (teorainn leis an meid cánach a mhuirearófar i gcásanna áirithe) den Acht Airgeadais, 1974 (a cuireadh isteach leis an Acht Airgeadais, 1978)—
(i) trí “£49” a chur in ionad “£59” sa mhíniú ar V i bhfo-alt (1), agus
(ii) trí “£59” a chur in ionad “£69” i bhfo-alt (2),
agus tá an fo-alt sin (3) (ar leith ón gcoinníoll), an míniú sin agus an fo-alt sin (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA
(3) Ní bheidh feidhm ag fo-alt (1), maidir le haon bhliain mheasúnachta, i gcás pearsa aonair a shuífidh nár £50 nó níos mó luacháil inrátaithe na talún feirmeoireachta go léir a bhí ar áitiú aige aon tráth i rith na bliana measúnachta sin. arb é V 1 nó, más mó ná sin é, an uimhir is ionann agus an méid ar mó luacháil inrátaithe na talún feirmeoireachta a bhí ar áitiú aige an bhliain sin ná £49. (2) Ní bheidh feidhm ag an alt seo in aon chás inar mó ná £59 luacháil intrátaithe na talún feirmeoireachta a bhí ar áitiú ag an bpearsa aonair aon tráth sa bhliain mheasúnachta. |
Feidhm alt 20A (bonn roghnach measúnachta) den Acht Airgeadais, 1974, do 1979-80.
14.—Beidh éifeacht le halt 20 A (a cuireadh isteach leis an Acht Airgeadais, 1978) den Acht Airgeadais, 1974, don bhliain 1979-80 ionann is dá gcuirfí—
(a) “1979-80” ionad “1978-79” gach áit a bhfuil sé,
(b) “alt 13 den Acht Airgeadais, 1979” in ionad “alt 13 den Acht Airgeadais, 1978” i mír (a) (ii), agus
(c) “1979” in ionad “1978” i mír (a) (II).
Leasú ar alt 20 (bonn measúnachta) den Acht Airgeadais, 1974.
15.—Maidir le measúnachtaí don bhliain 1979-80 agus d'aon bhliain mheasúnachta dá éis sin, leasaítear leis seo alt 20 (a cuireadh isteach leis an Acht Airgeadais, 1978) den Acht Airgeadais, 1974, trí na fo-ailt seo a leanas a chur leis:
“(4) D'ainneoin fhorálacha fho-alt (3), más rud é, de bhua an fho-ailt sin (3) go ndéanfar, de réir fhorálacha alt 21, measúnacht i leith brabúis nó gnóchain ó fheirmeoireacht ar phearsa aonair d'aon bhliain mheasúnachta, beidh sé i dteideal, ar fhógra sa chéill sin a thabhairt i scríbhinn don chigire laistigh de 30 lá tar éis dáta an fhógra faoin measúnacht, a roghnú go muirearófar cáin air don bhliain sin i leith na mbrabús nó na ngnóchan sin ar mhéid a chinnfear de réir fhorálacha alt 58 den Acht Cánach Ioncaim, 1967, agus beidh feidhm ag forálacha uile na nAchtanna Cánach Ioncaim (lena n-áirítear, go háirithe, na forálacha a bhaineann le hachomhairc in aghaidh measúnachtaí agus íocaíochtaí ar cuntas) i ndáil leis an measúnacht sin ionann is dá mba fhógra achomhairc in aghaidh na measúnachta faoi alt 416 den Acht Cánach Ioncaim, 1967, an fógra a tugadh don chigire, agus leasófar an mheasúnacht sin de réir mar is gá chun éifeacht a thabhairt don roghnú a rinne an phearsa aonair amhlaidh.
(5) Más rud é, maidir le bliain mheasúnachta (dá ngairtear ‘an chéad bhliain mheasúnachta’ san fho-alt seo), go ndéanfaidh pearsa aonair roghnú de réir fho-alt (4)—
(a) d'ainneoin aon cheann d'fhorálacha eile an ailt seo, muirearófar cáin air i leith bhrabúis nó ghnóchain ó fheirmeoireacht do gach ceann den chéad dá bhliain mheasúnachta eile tar éis na chéad bhliana measúnachta de réir fhorálacha alt 58 den Acht Cánach Ioncaim, 1967, agus
(b) i ndáil leis an bpearsa aonair sin is bliain mheasúnachta lena mbaineann fo-alt (6) an bhliain mheasúnachta díreach roimh an gcéad bhliain mheasúnachta nó, i gcás nach bliain a ndearna an phearsa aonair roghnú ina leith mar a fhoráiltear i bhfo-alt (1) an bhliain mheasúnachta sin díreach roimh an gcéad bhliain mheasúnachta, gach ceann den dá bhliain mheasún achta díreach roimh an gcéad bhliain mheasúnachta:
Ar choinníoll nach mbeidh feidhm ag mír (a) maidir le haon bhliain mheasúnachta nach bhfuil an phearsa aonair inmhuirearaithe, de bhua alt 15 (3), i leith cánach ar bhrabúis nó gnóchain ó fheirmeoireacht.
(6) Más rud é, maidir le haon bhliain mheasúnachta, arb éard í, i ndáil le pearsa aonair, bliain mheasúnachta lena mbaineann an fo-alt seo, gur mó méid na mbrabús nó na ngnóchan ó fheirmeoireacht a mbeadh an phearsa aonair inmhuirearaithe ina leith don bhliain mheasúnachta sin dá mbeadh sé inmhuirearaithe don bhliain sin i leith na mbrabús nó na ngnóchan sin de réir fhorálacha alt 58 den Acht Cánach Ioncaim, 1967, tar éis a gcomhiomlán seo a leanas a bhaint as an gcéanna—
(a) aon liúntais chaipitiúla a lamhálfaí le linn na brabúis nó na gnóchain sin a bheith á muirearú i leith cánach, agus
(b) aon chaillteanas, de réir bhrí Chaibidil I de Chuid XIX den Acht Cánach Ioncaim, 1967, a bhainfí as na brabúis nó na gnóchain sin nó a dhéanfaí a fhritháireamh ina gcoinne nó a mheasfaí a bheith bainte astu nó fritháirithe ina gcoinne,
ná méid na mbrabús nó na ngnóchan sin ar muirearaíodh é ina leith don bhliain mheasúnachta sin de réir fhorálacha alt 21, déanfar cibé measúnacht nó measúnachtaí is gá chun a áirithiú nach lú an méid cánach a iompróidh an phearsa aonair faoi dheoidh don bhliain mheasúnachta sin ná an méid a d'iompródh sé dá ndéanfaí an méid sin ar muirearaíodh é ina leith de réir fhorálacha alt 21 a mhéadú méid an bharrachais.
(7) Más rud é, i gcás aon phearsan aonair, go ndéanfar, maidir le haon bhliain mheasúnachta, méid aon bharrachais a chinneadh chun críocha fho-alt (6)—
(a) chun críocha na bhfoirmlí i bhfo-ailt (5) agus (6) d'alt 12 den Acht Airgeadais, 1976, maidir le haon mhéid a lamhálfaí mar asbhaint nó a d'áireofaí mar fháltas trádála de bhua an ailt sin 12 agus a chuirtear i gcuntas le linn méid na mbrabús nó na ngnóchan ó fheirmeoireacht a mbeadh an phearsa aonair inmhuirearaithe ina leith don bhliain sin de réir alt 58 den Acht Cánach Ioncaim, 1967, a bheith á ríomh, measfar, de réir mar is iomchuí, gur asbhaint é a bhí an phearsa aonair i dteideal a dhéanamh le linn brabúis nó gnóchain ó fheirmeoireacht a bheith á ríomh do thréimhse chuntasaíochta roimhe sin a chríochnaigh an 6ú lá d'Aibreán, 1975, nó dá éis, nó measfar gur méid é a áiríodh mar fháltas trádála ó thrádáil na feirmeoireachta do thréimhse chuntasaíochta roimhe sin.
(b) le linn bheith á chinneadh cad iad na liúntais chaipitúla nó na liúntais chothromaíochta a bheidh le tabhairt don phearsa aonair, nó na muirir chothromaíochta a bheidh le cur air, d'aon tréimhse inmhuirearaithe le linn trádáil feirmeoireachta a bheith á mhuirearú i leith cánach, measfar gur tugadh don phearsa aonair sin aon liúntais chaipitiúla a baineadh, le linn méid an bharrachais sin a bheith á chinneadh, as an méid sin brabús nó gnóchan, agus
(c) chun críocha Chaibidil I de Chuid XIX den Acht Cánach Ioncaim, 1967, measfar faoiseamh a bheith tugtha i leith aon chaillteanas a baineadh, le linn méid an bharrachais sin a bheith á chinneadh, as an méid sin brabús nó gnóchan agus ní thabharfar aon fhaoiseamh eile i leith an chaillteanais sin faoi aon cheann d'fhorálacha na Caibidle sin.
(8) Pearsa aonair a rinne roghnú de réir fho-alt (4), déanfaidh sé, do gach bliain mheasúnachta arb éard í, de bhua an roghnaithe, bliain mheasúnachta lena mbaineann fo-alt (6), ráiteas i scríbhinn, agus é sínithe aige, a ullmhú agus a thabhairt don chigire laistigh de thrí mhí tar éis dáta an roghnaithe, is ráiteas ina mbeidh méid na mbrabús nó na ngnóchan ó fheirmeoireacht a mbeadh cáin inmhuirearaithe air ina leith don bhliain mheasúnachta sin de réir fhorálacha alt 58 den Acht Cánach Ioncaim, 1967, agus beidh feidhm ag forálacha uile na nAchtanna Cánach Ioncaim a bhaineann le pionóis mar gheall ar gan ráiteas a thabhairt nó mar gheall ar ráiteas mícheart a thabhairt go calaoiseach nó go faillitheach ionann is dá mba ráiteas a ceanglaíodh a sheachadadh don chigire de bhíthin fógra a thug sé faoi alt 169 den Acht Cánach Ioncaim, 1967, sin an ráiteas.
(9) Más rud é, d'aon bhliain mheasúnachta—
(a) go mainneoidh pearsa aonair ráiteas a sheachadadh a cheanglaítear air a sheachadadh de bhua fho-alt (8), nó
(b) nach mbeidh an cigire sásta le haon ráiteas den sórt sin a seachadadh, nó go mbeidh fios faighte aige i dtaobh é a bheith easnamhach,
déanfaidh an cigire measúnacht ar an bpearsa aonair lena mbaineann i cibé suim ba chóir, de réir mar is fearr a mheasfaidh an cigire, a mhuirearú ar an bpearsa aonair sin don bhliain mheasúnachta sin de bhua fho-alt (6).”.
Leasú ar alt 21 (bonn barúlach measúnachta) den Acht Airgeadais, 1974.
16.—Leasaítear leis seo alt 21 (a cuireadh isteach leis an Acht Airgeadais, 1978) den Acht Airgeadais, 1974, trí “125” a chur in ionad “90” san fhoirmle i bhfo-alt (1) agus tá an fhoirmle sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA
(V×125)-W-C |
Caibidil III
Forálachca a bhaineann le Caillteanais
Leasú ar alt 307 (ceart chun aisíoc cánach faoi threoir caillteanas) den Acht Cánach Ioncaim, 1967.
17.—Leasaítear leis seo alt 307 den Acht Cánach Ioncaim, 1967—
(a) trí “nó ag áitiú talamh coille a bainistíodh ar fhoras tráchtála agus le hionchas brabúis a dhéanamh as,” a scriosadh as fo-alt (1), agus
(b) trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (1A):
“(1AA) I gcás a seolfaidh aon duine, in aon bhliain mheasúnachta, aon trádáil seachas feirmeoireacht, nó aon ghairm nó fostaíocht, leis féin nó i gcomhpháirtíocht, nó feirmeoireacht i gcás lena mbaineann an t-alt seo, agus gur thabhaigh sé caillteanas á seoladh an bhliain díreach roimh an mbliain mheasúnachta, féadfaidh sé éileamh a dhéanamh faoi fho-alt (1) don bhliain mheasúnachta i leith an chaillteanais sin a mhéid nár tugadh faoiseamh cheana féin i leith an chaillteanais sin faoin bhfo-alt sin (1) nó faoi aon fhoráil eile den Acht seo; agus déanfar aon aisíoc cánach de bhua an fho-ailt seo a íoc i dtosaíocht ar aon aisíoc cánach faoin bhfo-alt sin (1) i leith chaillteanas a tabhaíodh an bhliain a mbeidh an t-aisíoc á éileamh ina leith.
(1AAA) Ní bhainfidh forálacha an ailt seo le haon chaillteanas a thabhaigh úinéir staile sa bhliain mheasúnachta 1979-80 nó aon bhliain mheasúnachta dá éis sin ó sheirbheáil láracha ag an stail nó cearta chun seirbheálacha den sórt sin a dhíol nó a thabhaigh páirt-úinéir staile ó sheirbheálacha nó cearta den sórt sin a dhíol.”.
Leasú ar alt 308 (daoine ag a bhfuil dhá thrádáil nó níos mó á seoladh) den Acht Cánach Ioncaim, 1967.
18.—Leasaítear leis seo alt 308 den Acht Cánach Ioncaim, 1967, tríd an gcoinníoll seo a leanas a chur isteach:
“Ar choinníoll nach gceadófar aon asbhaint nó fritháireamh i leith caillteanas a tabhaíodh sa bhliain 1979-80 nó in aon bhliain mheasúnachta dá éis sin.”.
Leasú ar alt 318 (rogha chun a mheas go gcruthaíonn nó go méadaíonn liúntais chaipitiúla caillteanas) den Acht Cánach Ioncaim, 1967.
19.—Leasaítear leis seo alt 318 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Faoi réir fhorálacha na Caibidle seo, féadfaidh aon éileamh a dhéanfar faoi alt 307 ar fhaoiseamh i leith caillteanas a tabhaíodh in aon trádáil in aon bhliain mheasúnachta (dá ngairtear ‘an bhliain chaillteanais’ dá éis seo) a cheangal go gcinnfear méid an chaillteanais ionann is dá ndéanfaí méid ar cóimhéid leis na liúntais chaipitiúla don bhliain mheasúnachta arb í an bhliain chaillteanais an bhonn-bhliain ina leith a asbhaint le linn brabúis nó gnóchain nó caillteanais na trádála sa bhliain chaillteanais a bheith á ríomh agus féadfar éileamh a dhéanamh amhlaidh d'ainneoin nár tabhaíodh, ar leith ó na liúntais sin, caillteanas sa trádáil sa bhliain chaillteanais.”.
Leasú ar alt 319 (a mhéid a chuirfear liúntais chaipitiúla san áireamh) den Acht Cánach Ioncaim, 1967.
20.—Leasaítear leis seo alt 319 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Ní chuirfear na liúntais chaipitiúla d'aon bhliain mheasúnachta san áireamh faoi alt 318 (1) ach amháin mura gá iad agus a mhéid nach gá iad mar fhritháireamh in aghaidh muirear cothromaíochta don bhliain; agus i gcás ar liúntais don bhliain éilimh nó don bhliain roimhe sin (arb í an bhliain chaillteanais an bhonn-bhliain don bhliain sin féin, nó ar éileamh a dhéanfar de bhua alt 307 (1AA) an t-éileamh), na liúntais chaipitiúla a chuirfear san áireamh, ní thabharfar faoiseamh faoi threoir na liúntas sin maidir le méid is mó ná an méid a bheidh gan éifeacht sa bhliain a ndéantar an t-éileamh ina leith nó, i gcás liuntais don bhliain roimhe sin, an méid a bheidh gan éifeacht sa dá bhliain.”.
Caibidil IV
Cáin Chorparáide
Leasú ar an teorainn a chuirtear le faoiseamh d'ús áirithe a áirítear mar mhuirear ar ioncam chun críocha cánach corparáide.
21.—(1) Beidh éifeacht le fo-alt (6) d'alt 10 (muirir ar ioncam a lamháil) den Acht Cánach Corparáide, 1976, maidir le haon tréimhse chuntasaíochta de chuid cuideachta dar tosach an 6ú lá d'Aibreán, 1979, nó aon lá dá éis, ionann is dá gcuirfí—
(a) “£2,400” in ionad “£2,000” i mír (a), agus
(b) “2,400” in ionad “2,000” san fhoirmle i mír (b).
(2) Beidh éifeacht leis an bhfo-alt sin (6) maidir le haon tréimhse chuntasaíochta de chuid cuideachta dar tosach aon lá roimh an 6ú lá d'Aibreán, 1979, agus dar críoch an dáta sin nó dáta dá éis ionann is dá ndéanfaí an ceann is lú de na méideanna a shonraítear sna míreanna sin (a) agus (b) a mhéadú go dtí méid a chinnfear de réir na foirmle—
D × | E _ G | + D × | 2,400 ____ 2,000 | × | F _ G |
i gcás—
arb é D an ceann is lú de na méideanna a shonraítear amhlaidh,
arb é E an líon míonna sa chuid den tréimhse chuntasaíochta a tharla roimh an 6ú lá d'Aibreán, 1979,
arb é F an líon míonna nó codáin de mhíonna sa chuid den tréimhse chuntasaíochta a tharla nó a tharlóidh an 6ú lá d'Aibreán, 1979, nó dá éis, agus
arb é G an líon míonna nó codáin de mhíonna sa tréimhse chuntasaíochta.
(3) Beidh éifeacht le halt 169 (teorainneacha le hasbhaintí i leith úis) den Acht Cánach Corparáide, 1976, ionann is dá gcuirfí “i leith na tréimhse cuntasaíochta ina n-íoctar na muirir” i ndiaidh “an méid a shonraítear in alt 10 (6)”.
(4) Beidh éifeacht leis an gcoinníoll a ghabhann le fo-alt (5) d'alt 18 (ní áireofar brabúis ná caillteanais is inchurtha i leith idirbhearta áirithe ag cumainn tionscail agus soláthair) den Acht Airgeadais, 1978—
(a) i gcás ar tréimhse lena mbaineann fo-alt (1) an tréimhse chuntasaíochta dá dtagraítear sa choinníoll, ionann is dá gcuirfí “£2,400” in ionad “£2,000” gach áit a bhfuil sé, agus
(b) i gcás ar tréimhse lena mbaineann fo-alt (2) an tréimhse chuntasaíochta sin, ionann is dá gcuirfí in ionad “£2,000” gach áit a bhfuil sé méid arna chinneadh de réir na foirmle—
2,000 × | E __ 12 | + 2,400 × | F __ 12 |
i gcás na bríonna céanna a bheith le E agus F atá leo i bhfo-alt (2).
Leasú ar Chaibidil IV (cuideachtaí monaraíochta) de Chuid I den Acht Airgeadais, 1977.
22.—Leasaítear leis seo Caibidil IV de Chuid I den Acht Airgeadais, 1977, tríd an alt seo a leanas a chur isteach i ndiaidh alt 25:
“An uimhir ranníocaí fostaíochta a chinneadh. | 25A.—(1) Chun críocha na Caibidle seo beidh an uimhir ranníocaí fostaíochta is iníoctha i leith ranníocóra fhostaithe i dtréimhse iomchuí, ar tar éis an 5ú lá d'Aibréan, 1979, di go léir, comhionann leis an uimhir seachtainí ranníoca sa tréimhse sin, nó sa chuid sin de thréimhse, ar íocadh an ranníoc nó na ranníocaí fostaíochta iomchuí ina leith i gcás an ranníocóra fhostaithe sin nó a n-íocfaí an céanna ina leith mura mbeadh alt 6 (1) (c) (a cuireadh isteach leis an Acht Leasa Shóisialaigh (Leasú), 1978) den Acht Leasa Shóisialaigh, 1952. (2) San alt seo tá le ‘seachtain ranníoca’ an bhrí chéanna atá leis san Acht Leasa Shóisialaigh, 1952.”. |
Caibidil V
Cáin Ioncaim agus Cáin Chorparáide
Leasú ar fhorálacha a bhaineann le faoiseamh i leith méadú ar stocluachanna.
23.—(1) Leasaítear leis seo alt 31A (a cuireadh isteach leis an Acht Airgeadais, 1976) den Acht Airgeadais, 1975—
(a) trí na míreanna seo a leanas a chur in ionad mhíreanna (ii) agus (iii) den choinníoll (a cuireadh isteach leis an Acht Airgeadais, 1977) a ghabhann le fo-alt (4) (a)—
“(ii) gurb éard é ioncam trádála na cuideachta a bheidh le cur i gcuntas le linn asbhaint a bheith á ríomh an t-ioncam sin sula ndéanfar aon asbhaint faoin alt seo nó faoin gCúigiú Sceideal,
(iii) i ndáil le tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1978, nó aon lá dá éis, gurb é méid na hasbhainte faoin alt seo, d'ainneoin aon fhoráil dá mhalairt, trí cheathrú den méid arbh é, ar leith ón mír seo den choinníoll seo, méid na hasbhainte don tréimhse chuntasaíochta sin é, agus
(iv) nach lamhálfar asbhaint faoi fhorálacha an ailt seo le linn ioncam trádála cuideachta a bheith á ríomh d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1979, nó aon lá dá éis.”,
(b) tríd an mír seo a leanas a chur in ionad mhír (b) d'fho-alt (5)—
“(b) roimh an 31ú lá de Nollaig díreach tar éis deireadh na bliana measúnachta ina mbeidh deireadh leis an tréimhse chuntasaíochta,”, agus
(c) trí “1979” a chur in ionad “1978”—
(i) i bhfo-alt (7) (a cuireadh isteach leis an Acht Airgeadais, 1977), agus
(ii) i bhfo-alt (9) (a cuireadh isteach leis an Acht Airgeadais, 1977), gach áit a bhfuil sé,
agus tá an fo-alt sin (7) (cé is moite den choinníoll) agus an fo-alt sin (9) (cé is moite den coinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TABLA
(7) I gcás ar mó, i ndáil le tréimhse chuntasaíochta, stocluach oscailte cuideachta ná a stocluach dúnta, déanfar, más ar dháta roimh an 6ú lá d'Aibreán, 1979, do dheireadh na tréimhse cuntasaíochta, méid na breise (dá ngairtear “laghdú ar stocluach” na cuideachta san alt seo) a áireamh, le linn ioncam trádála na cuideachta a bheith á ríomh chun críocha cánach corparáide, mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin: (9) Le linn ioncam trádála cuideachta a bheith á ríomh chun críocha cánach corparáide d'aon tréimhse chuntasaíochta dar críoch an 6ú lá d'Aibreán, 1979, nó aon lá dá éis, a mbeidh laghdú ar stocluach, áireofar mar fháltas trádála de chuid thrádáil na cuideachta don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C i gcás— arb é A méid comhiomlán na laghduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar críoch an 6ú lá d'Aibreán, 1979, nó aon lá dá éis, arb é B méid comhiomlán na méaduithe ar stocluach na cuideachta sna tréimhsí cuntasaíochta go léir dar críoch an 6ú lá d'Aibreán, 1979, nó aon lá dá éis, agus arb é C comhiomlán na méideanna a áireofar, faoin bhfo-alt seo, mar fháltais trádála de chuid thrádáil na cuideachta do thréimhsí cuntasaíochta roimhe sin: (2) Leasaítear leis seo alt 12 den Acht Airgeadais, 1976— (a) tríd an mír seo a leanas a chur isteach i ndiaidh mhír (b) d'fho-alt (2)— “(c) I gcás a mbeidh éifeacht don bhliain 1979-80 le hasbhaint a cheadaítear de bhua an ailt seo le linn brabúis trádála duine ó thrádáil a bheith á ríomh do thréimhse chuntasaíochta, is é méid na hasbhainte, d'ainneoin aon fhoráil dá mhalairt, trí cheathrú den méid arbh é, ar leith ón mir seo, méid na hasbhainte don tréimhse chuntasaíochta sin.”, (b) trí “1979-80” a chur in ionad “1978-79” (a cuireadh isteach leis an Acht Airgeadais, 1978) i bhfo-alt (3), (c) tríd an mír seo a leanas a chur in ionad mhír (b) d'fho-alt (4)— “(b) roimh an 31ú lá de Nollaig an bhliain mheasúnachta dá ndéanfar an mheasúnacht,”, (d) trí “1979” a chur in ionad “1978” gach áit a bhfuil sé i bhfo-alt (5) (a cuireadh isteach leis an Acht Airgeadais, 1978) agus i bhfo-alt (6) (a cuireadh isteach leis an Acht Airgeadais, 1977), agus (e) tríd an bhfo-alt seo a leanas a chur in ionad fho-ailt (7) (a cuireadh isteach leis an Acht Airgeadais, 1977) agus (7A) (a cuireadh isteach leis an Acht Airgeadais, 1978)— “(7) I gcás a mbeidh éifeacht do bhliain mheasúnachta (is bliain mheasúnachta tar éis na bliana 197879) (dá ngairtear ‘an bhliain iomchuí’ san fho-alt seo) le hasbhaint a lamháiltear de bhua an ailt seo le linn brabúis trádála duine ó thrádáil a bheith á ríomh do thréimhse chuntasaíochta— (a) ní bheidh an duine i dteideal faoiseamh— (i) faoi alt 309 den Acht Cánach Ioncaim, 1967, d'aon bhliain mheasúnachta tar éis na bliana iomchuí maidir le caillteanas a tabhaíodh sa trádáil roimh thosach na bliana iomchuí, ná (ii) faoi alt 311 den Acht Cánach Ioncaim, 1967, d'aon bhliain mheasúnachta roimh an mbliain iomchuí maidir le caillteanas a tabhaíodh sa trádáil, (b) ní bheidh feidhm ag forálacha alt 241 (3) den Acht Cánach Ioncaim, 1967, ná ag forálacha an ailt sin arna gcur chun feidhme le haon fhoráil eile de na hAchtanna Cánach Ioncaim, maidir le liúntas caipitiúil nó cuid de liúntas caipitiúil arb éard é, nó a meastar gurb éard é, liúntas caipitiúil, nó cuid de liúntas caipitiúil, don bhliain iomchuí agus nár tugadh lánéifeacht dó an bhliain sin toisc nach raibh brabúis ná gnóchain inmhuirearaithe ann don bhliain sin nó toisc gan dóthain brabús nó gnóchan inmhuirearaaithe a bheith ann don bhliain sin, agus (c) ní bheidh feidhm ag forálacha alt 318 den Acht Cánach Ioncaim, 1967, maidir leis na liúntais chaipitiúla ná le haon chuid díobh don bhliain iomchuí.”, agus tá an fo-alt sin (3), an fo-alt sin (5) (ach amháin an coinníoll) agus an fo-alt sin (6) (ach amháin an coinníoll), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo. |
AN TABLA
(3) Aon asbhaint a lamhálfar de bhua an ailt seo le linn brabúis trádála duine do thréimhse chuntasaíochta a bheith á ríomh ní bheidh éifeacht léi chun aon chríche de chuid na nAchtanna Cánach Ioncaim d'aon bhliain mheasúnachta roimh an mbliain 1974-75 nó tar éis na bliana 1979-80. (5) Le linn ioncam trádála duine a bheith á ríomh do thréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch dáta sa tréimhse ón 6ú lá d'Aibreán, 1976, go dtí an 5ú lá d'Aibreán, 1979, áireofar méid an laghdaithe sin mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin: (6) Le linn ioncam trádála duine a bheith á ríomh d'aon tréimhse chuntasaíochta ina mbeidh laghdú ar stocluach agus dar críoch an 6ú lá d'Aibreán, 1979, nó aon lá dá éis, áireofar mar fháltas trádála de chuid na trádála don tréimhse chuntasaíochta sin an méid (más ann) ar mó A ná comhiomlán B agus C i gcás— arb é A méid comhiomlán na laghduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch an 6ú lá d'Aibreán, 1979, nó aon lá dá éis, arb é B méid comhiomlán na méaduithe ar stocluach an duine sna tréimhsí cuntasaíochta go léir dar chríoch ar 6ú lá d'Aibreán, 1979, nó aon lá dá éis, agus arb é C comhiomlán na méideanna a áireofar mar fháltais trádála de chuid thrádáil an duine do thréimhsí cuntasaíochta roimhe sin dar chríoch an 6ú lá d'Aibreán, 1979, nó aon lá dá éis: |
Leasú ar alt 22 (liúntas infheistíochta d'innealra agus do ghléasra i limistéir ainmnithe) den Acht Airgeadais, 1971.
24.—Leasaítear leis seo alt 22 (a cuireadh isteach leis an Acht, Cánach Corparáide, 1976) den Acht Airgeadais, 1971, trí “an 1ú lá d'Eanáir, 1981” a chur in ionad “an 1ú lá d'Aibreán, 1977”.
Leasú ar alt 25 (méadú ar liúntais síos-scríofa d'fhoirgnimh thionscail áirithe) den Acht Airgeadais, 1978.
25.—Leasaítear leis seo alt 25 den Acht Airgeadais, 1978, trí “an duine” a chur in ionad “duine” agus “an liúntas” a chur in ionad “liúntas” i bhfo-alt (1) agus tá an fo-alt sin (1), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA
(1) San alt seo ciallaíonn “caiteachas cáilitheach” caiteachas caipitiúil arna thabhú an 2ú lá d'Fheabhra, 1978, nó dá éis, ag an duine a mbeidh an liúntas faoi alt 264 (a cuireadh isteach leis an Acht Cánach Corparáide, 1976) den Acht Cánach Ioncaim, 1967, le tabhairt dó ar fhoirgneamh nó déanmhas a fhoirgniú atá le bheith ina fhoirgneamh nó ina dhéanmhas tionscail ar áitiú ag an duine sin chun críche a shonraítear i mír (a), (b) nó (d) d'alt 255 (1) den Acht sin: |
Liúntais chaipitiúla áirithe a bhuanú don tréimhse go 1 Aibreán, 1984.
26.—Chun na liúntais chaipitiúla dá bhforáiltear leis na hailt den Acht Cánach Ioncaim, 1967, a shonraítear sa Tábla a ghabhann leis an alt seo a bhuanú go dtí an 1ú lá d'Aibreán, 1984, beidh éifeacht leis na hailt sin (a cuireadh isteach leis an Acht Cánach Corparáide, 1976) ionann is dá mba thagairt don 1ú lá d'Aibreán, 1984, gach tagairt iontu don 1ú lá d'Aibreán, 1977.
AN TABLA
Alt 251 (liúntais tosaigh) Alt 254 (liúntas foirgníochta tionscail) Alt 264 (liúntais bhliantúla) Alt 265 (liúntais chothromaíochta agus muirir chothromaíochta) |
Iocaíochtaí áirithe ón Aire Saothair a dhíolmhú.
27.—Cuirfear an t-alt seo a leanas in ionad alt 25 den Acht Airgeadais, 1976:
“25.—(1) Déanfar neamhshuim, chun críocha uile na nAchtanna Cánach, d'íocaíocht lena mbaineann an t-alt seo.
(2) Baineann an t-alt seo le haon íocaíocht ón Aire Saothair, cibé acu roimh dháta an Achta seo a rith nó dá éis a íocadh í, le fostóir i leith duine atá ar fostú aige, is íocaíocht a tugadh—
(a) faoi Scéim Ghreasachta Fostaíochta an Aire Saothair, nó
(b) faoi Scéim Chothabhála Fostaíochta an Aire Saothair.”.
Blianachtaí scoir.
28.—(1) Féadfaidh na Coimisinéirí Ioncaim, más oiriúnach leo, agus faoi réir aon choinníollacha is cuí leo a fhorchur, conradh blianachta faoi alt 235 den Acht Cánach Ioncaim, 1967, a cheadú, d'ainneoin go bhforálann an conradh go bhféadfaidh an phearsa aonair a rinne é a cheangal go ndéanfar suim is ionann agus a chearta faibhrithe faoin gconradh—
(a) a íoc, ag an duine a rinne é, le cibé duine eile a shonróidh an phearsa aonair, agus
(b) a chur chun feidhme ag an duine eile sin ag íoc na préimhe nó na comaoine eile faoi chonradh blianachta arna dhéanamh idir an phearsa aonair agus an duine eile sin agus arna cheadú ag na Coimisinéirí Ioncaim faoin alt sin,
má bhíonn an conradh céadluaite le ceadú thairis sin ag na Coimisinéirí Ioncaim faoin alt sin.
(2) Folaíonn tagairtí i bhfo-alt (1) don phearsa aonair a rinne conradh tagairtí d'aon bhaintreach, baintreach fir nó cleithiúnaí ag a bhfuil cearta faibhrithe faoin gconradh.
(3) Más rud é, de bhun fhoráil den sórt dá dtagraítear i bhfo-alt (1) i gconradh blianachta arna cheadú faoi alt 235 den Acht Cánach Ioncaim, 1967, nó de bhun forála comhréire i gconradh arna cheadú faoi alt 235A (1) (a) den Acht sin, go ndéanfar suim is ionann agus luach na gceart faibhrithe faoi chonradh amháin (dá ngairtear “an conradh bunaidh” san fho-alt seo) a íoc mar phréimh nó comaoin eile faoi chonradh eile (dá ngairtear “an conradh ionaid” san fho-alt seo) déileálfar le haon bhlianacht is iníoctha faoin gconradh ionaid mar ioncam tuillte de chuid an bhlianachtóra an méid céanna a dhéileálfaí amhlaidh le blianacht faoin gconradh bunaidh.
(4) Leasaítear leis seo alt 239 (8) den Acht Cánach Ioncaim, 1967, tríd an mír seo a leanas a chur isteach i ndiaidh mhír (b):
“(bb) maidir le haon bhlianacht is iníoctha faoi chonradh ionaid de réir bhrí alt 28 (3) den Acht Airgeadais, 1979,”.
(5) Leasaítear leis seo alt 50 (4) (a) den Acht Cánach Corparáide, 1976, trí “nó aon chonradh faoina bhfuil blianacht iníoctha a bhfuil éifeacht i ndáil léi le halt 28 (3) den Acht Airgeadais, 1979” a chur isteach i ndiaidh “(a cuireadh isteach le halt 66 den Acht Airgeadais, 1974)” agus tá an mhír sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an bhfo-alt seo.
AN TABLA
(a) aon chonradh le pearsa aonair a bhfuil, nó a mbeadh mura mbeadh neamhdhóthanacht brabús nó gnóchan, cáin inmhuirearaithe air i leith tuillimh iomchuí (mar a shainítear in alt 235 den Acht Cánach Ioncaim, 1967 (blianachtaí scoir; faoiseamh i leith préimheanna)) ó thrádáil, gairm, oifig nó fostaíocht a sheolann sé nó atá aige, ar conradh é a cheadaigh na Coimisinéirí Ioncaim faoin alt sin nó faoi alt 235A (conarthaí le haghaidh cleithiúnaithe nó le haghaidh árachais saoil a cheadú) den Acht Cánach Ioncaim, 1967 (a cuireadh isteach le halt 66 den Acht Airgeadais, 1974), nó aon chonradh faoina bhfuil blianacht iníoctha a bhfuil éifeacht i ndáil léi le halt 28 (3) den Acht Airgeadais, 1979; |
Caibidil VI
Frithimghabháil
Teorainn ama le himeachtaí achomaire áirithe.
29.—Leasaítear leis seo na hAchtanna Cánach i ndáil le cionta a dhéanfar tar éis dáta an Acht seo a rith—
(a) trí “, 413” in alt 517 den Acht Cánach Ioncaim, 1967, a scriosadh, agus
(b) trí “10 mbliana” a chur i ionad “thrí bliana” san alt sin 517 agus in alt 148 den Acht Cánach Corparáide, 1976,
agus tá na hailt sin 517 agus 148, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA
517. D'ainneoin fo-alt (4) d'alt 10 den Petty Sessions (Ireland) Act, 1851, féadfar imeachtaí achomaire faoi alt 128, 173 nó 516 a thionscnamh laistigh de 10 mbliana ón dáta a rinneadh an cion nó a tabhaíodh an pionós (cibé acu é). 148. D'ainneoin alt 10 (4) den Petty Sessions (Ireland) Act, 1851, féadfar imeachtaí achomaire faoi alt 516 den Acht Cánach Ioncaim, 1967 (ráitis bhréagacha), arna fheidhmiú i ndáil le cáin chorparáide nó faoi alt 63 (doiciméid agus taifid a thabhairt ar aird: faoiseamh díolachán onnmhairí) a thionscnamh laistigh de 10 mbliana ón dáta a rinneadh an cion nó a tabhaíodh an pionós (de réir mar a bheidh). |
Leasú ar alt 70 (cumhacht chun a cheangal tuairisceán a thabhairt i dtaobh bunaidh ioncaim comhpháirtíochta agus i dtaobh na méideanna a fuarthas ón gcéanna) den Acht Cánach Ioncaim, 1967.
30.—Leasaítear leis seo alt 70 den Acht Cánach Ioncaim, 1967, trí na fo-ailt seo a leanas a chur isteach i ndiaidh fho-alt (3):
“(3A) Déanfaidh comhpháirtí tosaíochta aon chomhpháirtíochta, nuair a chuirfear de cheangal air sin a dhéanamh trí fhógra a thabharfaidh cigire dó, ráiteas i scríbhinn, agus é sínithe aige, a ullmhú agus a sheachadadh don chigire laistigh den am a theorainneofar leis an bhfógra sin, a inseoidh méid na mbrabús nó na ngnóchan a d'eascair don chomhpháirtíocht ó gach aon agus gach uile bhunadh is inmhuirearaithe de réir na sceideal ar leithligh, ar iad a mheas don tréimhse a bheidh sonraithe san fhógra agus de réir fhorálacha an Achta seo agus cuirfear dearbhú ag gabháil leis an ráiteas á rá go bhfuil na méideanna sin measta i leith na mbunadh ioncaim go léir a luaitear san Acht seo, agus tabharfar tuairisc ar an gcéanna, tar éis cibé suimeanna, agus gan ach cibé suimeanna, a bheidh ceadaithe a asbhaint.
(3B) Beidh éifeacht le halt 174 i ndáil le comhpháirtíocht a sheolann trádáil nó gairm ionann is dá ndéanfaí san alt sin—
(a) tagairt do chomhpháirtí tosaíochta a chur in ionad na tagartha do dhuine gach áit a bhfuil an tagairt sin,
(b) ‘chuig comhpháirtíocht’ a chur in ionad ‘chuige’ agus
(c) trí ‘nó i seilbh nó ar urláimh na comhpháirtíochta’ a chur isteach i ndiaidh ‘urláimh’.”
Cumhacht sonraí i dtaobh idirbhearta le cáiníocóirí agus doiciméid maidir le dliteanas cánach cáiníocóirí a fháil ó dhaoine áirithe.
31.—(1) (a) San alt seo—
ciallaíonn “oifigeach údaraithe” cigire a bheidh údaraithe ag na Coimisinéirí Ioncaim na cumhachtaí a thugtar dó leis an alt seo a fheidhmiú;
ciallaíonn “gnó” aon trádáil, gairm nó gnó (seachas gnó baincéireachta de réir bhrí Acht an Bhainc Ceannais, 1971);
folaíonn “doiciméid” leabhair, cuntais agus taifid;
ciallaíonn “cáin” cáin ioncaim nó cáin chorparáide.
(b) Beidh ar áireamh na ndaoine a bhféadfar déileáil leo mar “an cáiníocóir” faoin alt seo cuideachta nach ann di a thuilleadh agus pearsa aonair a d'éag; agus, i ndáil le pearsa aonair den sórt sin, is tagairt ansin don bhaintreach nó don bhaintreach fir an tagairt i bhfo-alt (2) don chéile (ní bhainfidh sé le hábhar chun críocha an fho-ailt sin gur phós sise nó seisean athuair).
(2) I gcás duine (dá ngairtear “an cáiníocóir” san alt seo) do sheachadadh ráiteas do chigire i dtaobh an ioncaim, na mbrabús nó na ngnóchan a d'eascair chuige—
(a) ó aon ghnó (san am a caitheadh nó san am i láthair) a sheol nó a sheolann sé féin nó a chéile, nó
(b) ó aon ghnó (san am a caitheadh nó san am i láthair) a raibh baint ag ceachtar díobh lena bhainistí tráth ábhartha,
agus nach mbeidh an cigire sásta leis an ráiteas, féadfaidh an cigire fógra i scríbhinn a sheirbheáil ar an gcáiníocóir á rá—
(i) nach bhfuil sé sásta leis an ráiteas a seachadadh dó, agus
(ii) go bhfuil iarrtha aige ar oifigeach údaraithe fógra faoin alt seo a sheirbheáil ar dhaoine atá, i ndáil leis an gcáinocóir, faoi réir an ailt seo.
(3) I gcás ar seirbheáladh fógra faoi fho-alt (2) ar an gcáiníocóir, féadfaidh oifigeach údaraithe, d'fhonn fiosrú a dhéanamh faoi dhliteanas cánach an cháiníocóra, trí fhógra i scríbhinn a sheirbheáil ar aon duine atá, i ndáil leis an gcáiníocóir, faoi réir an ailt seo, a cheangal air, laistigh den tréimhse a bheidh luaite san fhógra, nó laistigh de cibé tréimhse bhreise a cheadóidh an t-oifigeach údaraithe—
(a) sonraí a thabhairt dó i dtaobh aon idirbhearta gnó a bhí ag an duine sin leis an gcáiníocóir le linn tréimhse luaite, agus
(b) cibé doiciméid a sheachadadh dó nó, más rogha sin leis an duine dá dtabharfar an fógra, a chur ar fáil lena n-iniúchadh ag oifigeach údaraithe, is doiciméid a mbeidh a sonraí nó a dtuairisc tugtha san fhógra agus a bheidh ina sheilbh nó ar a urláimh agus a bhfuil iontu, nó ar féidir go bhfuil iontu, i dtuairim an oifigigh chéadluaite, faisnéis is faisnéis ábhartha maidir le haon dliteanas cánach a bhfuil, nó ar féidir go bhfuil nó go raibh, an cáiníocóir faoina réir, nó maidir le méid aon dliteanais chánach den sórt sin.
(4) Ní fhorléireofar aon ní san alt seo mar ní a cheanglaíonn ar dhuine atá i mbun gairme, agus ar seirbheáladh fógra faoi fho-alt (3) air, aon sonraí a bhaineann le cliant a thabhairt d'oifigeach údaraithe nó aon doiciméid a bhaineann le cliant a sheachadadh d'oifigeach údaraithe nó a chur ar fáil lena n-iniúchadh ag oifigeach údaraithe, seachas cibé sonraí nó doiciméid—
(a) a bhaineann le híoc táillí nó le hidirbhearta airgeadais eile, nó
(b) a bhaineann ar dhóigh eile go hábhartha le dliteanas cánach an chliaint,
agus, go háirithe, ní cheanglófar air aon fhaisnéis nó comhairle ghairmiúil de ghné rúnda a tugadh do chliant a nochtadh.
(5) I gcás a mainneoidh duine ceanglas a cuireadh go cuí ar an duine faoi fho-alt (3) a chomhlíonadh laistigh den tréimhse a bheidh luaite san fhógra a mbeidh an ceanglas ann nó laistigh de cibé tréimhse bhreise a bheidh ceadaithe ag an oifigeach údaraithe áirithe, dlífear fíneáil £500 a chur ar an duine.
(6) I ndáil le cáiníocóir, is iad na daoine atá faoi réir an ailt seo aon duine atá ag seoladh gnó, nó a bhí ag seoladh gnó tráth ábhartha, agus aon chuideachta cibé acu atá gnó á sheoladh aici nó nach bhfuil.
(7) Chun críocha fho-alt (2), measfar, maidir le gach stiúrthóir cuideachta, go bhfuil baint aige le bainistí aon ghnó a sheolann an chuideachta, agus is tráth ábhartha aon tráth is ábhar, nó arbh fhéidir dó bheith ina ábhar, i dtuairim an oifigigh údaraithe, le linn aon dliteanas cánach de chuid an cháiníocóra san am a caitheadh nó san am i láthair a bheith á fhionnadh.
(8) I gcás doiciméid a bheith le seachadadh d'oifigeach údaraithe de bhun cheanglas a cuireadh go cuí faoi fho-alt (3), féadfar cóipeanna de na doiciméid sin a sheachadadh i ionad na gceann bunaidh; ach—
(a) ní foláir gur cóipeanna fótagrafacha, nó cóipeanna a rinneadh trí mhacasamhlú ar shlí eile, na cóipeanna; agus
(b) má cheanglaíonn an t-oifigeach údaraithe é, ní foláir na doiciméid bhunaidh a chur ar fáil lena n-iniúchadh ag oifigeach údaraithe agus má mhainnítear an fhoráil sin a chomhlíonadh déileálfar leis mar mhainneachtain an ceanglas a chomhlíonadh.
(9) Féadfaidh oifigeach údaraithe aon doiciméid a tugadh nó a cuireadh ar fáil lena n-iniúchadh faoin alt seo a scrúdú agus féadfaidh sé cóipeanna a dhéanamh díobh nó sleachta a thógáil astu.
(10) Nuair a bheidh oifigeach údaraithe ag feidhmiú aon chumhachtaí a thugtar leis an alt seo déanfaidh sé, má iarrann aon duine lena mbaineann air é, deimhniú ó na Coimisinéirí Ioncaim á údarú dó na cumhachtaí a thugtar leis an alt seo a fheidhmiú a thabhairt ar aird don duine sin.
Caibidil VII
Frithsheachaint
Alt 144 (díolúine nuair nach mó ná £240 an t-ioncam iomlán, agus faoiseamh marghanach) den Acht Cánach Ioncaim, 1967, a aisghairm.
32.—(1) Aisghairtear leis seo alt 144 den Acht Cánach Ioncaim, 1967.
(2) Chun deireadh a chur le hamhrais, dearbhaítear agus achtaítear leis seo, maidir le haon bhliain mheasúnachta iomchuí, nach mbeidh feidhm, agus go measfar nach raibh feidhm riamh, ag alt 144 den Acht Cánach Ioncaim, 1967, maidir le pearsa aonair ar mhó ná £15,000 a ioncam iomlán don bhliain mheasúnachta sin.
(3) San alt seo ciallaíonn “aon bhliain mheasúnachta iomchuí” aon cheann de na blianta 1974-75, 1975-76 agus 1976-77.
Leasú ar alt 439 (ioncam faoi dhiúscairtí ar feadh gearr-thréimhsí) den Acht Cánach Ioncaim, 1967.
33.—Maidir le cáin ioncaim don bhliain 1979-80 agus d'aon bhliain mheasúnachta dá éis sin, leasaítear leis seo alt 439 den Acht Cánach Ioncaim, 1967, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (1):
“(1A) (a) Baineann an mhír seo le diúscairt nó diúscairtí dá dtagraítear i bhfo-alt (1) a rinne duine (dá ngairtear an ‘diúscróir’ san fho-alt seo), go díreach nó go neamhdhíreach, a mhéid atá, de bhua nó de dhroim an chéanna, ioncam iníoctha le haon duine, nó infheidhmithe chun sochair aon duine, de shliochtaigh an diúscróra i mbliain mheasúnachta sa tslí dá dtagraítear i mír (iii) nó (iv) den fho-alt sin (1).
(b) D'ainneoin fhorálacha an fho-ailt sin (1), i ndáil le diúscróir, aon ioncam is iníoctha nó is infheidhmithe de bhua nó de dhroim diúscairt nó diúscairtí lena mbaineann mír (a) is mó ná 5 faoin gcéad d'ioncam iomlán an diúscróra don bhliain mheasúnachta measfar, chun críocha an Achta seo, gurb é ioncam an diúscróra é, más beo dó, agus nach é ioncam aon duine eile é.
(c) I gcás a mbeidh éifeacht leis an bhfo-alt seo, i ndáil le haon diúscróir, chun an méid ioncaim a chinneadh, chun críocha cánach ioncaim, a fhanann ina ioncam de chuid sliochtaigh an diúscróra do bhliain mheasúnachta de bhua nó de dhroim diúscairt nó diúscairtí dá dtagraítear san fho-alt sin (1), déanfar méid comhiomlán an ioncaim a fhanann amhlaidh a chionroinnt ar na sliochtaigh i gcomhréir lena dteideal faoin diúscairt nó faoi na diúscairtí sin don bhliain sin.
(d) San fho-alt seo ciallaíonn ‘sliochtach’ leanbh, nó leanbh linbh, seachas leanbh, nó leanbh linbh, atá éagumasaithe go buan de bhíthin éiglíocht coirp nó meabhrach.
Leasú ar Sceideal 12 (díbhinní a measfar gurb as brabúis a carnadh roimh dháta áirithe a íocadh iad) a ghabhann leis an Acht Cánach Ioncaim, 1967.
34.—Leasaítear leis seo Sceideal 12 a ghabhann leis an Acht Cánach Ioncaim, 1967—
(a) tríd an gclásal seo a leanas a chur isteach i ndiaidh chlásal (a) d'fhomhír (3) (a cuireadh isteach leis an Acht Cánach Corparáide, 1976) de mhír 5—
“(aa) aon ghrúp-fhaoiseamh a tugadh don chuideachta de réir fhorálacha Chuid XI den Acht Cánach Corparáide, 1976, d'aon tréimhse chuntasaíochta sa tréimhse,”
agus
(b) trí “na tagairtí sa chéanna do mhéid in aghaidh” a chur in ionad “an tagairt sa chéanna do cháin bhrabús corparáide nó do cháin chorparáide is iníoctha in aghaidh aon” i mír 6 (a cuireadh isteach leis an Acht Cánach Corparáide, 1976),
agus tá an mhír sin 6, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA
| 6. Aon tagairt i mír 4 nó 5 do mhéid in aghaidh bliana measúnachta sa tréimhse a bheidh i gceist measfar gur tagairt í don méid iomlán in aghaidh aon bhliana measúnachta ar bhliain laistigh den tréimhse sin í go léir agus do chuid chomhréire den méid (ar fhoras ama) in aghaidh aon bhliana measúnachta ar laistigh den tréimhse sin do chuid di, agus is dá réir sin a fhorléireofar na tagairtí sa chéanna do mhéid in aghaidh tréimshe cuntasaíochta sa tréimhse sin. |
Caibidil VIII
Cáin Ghnóchan Caipitiúil
Leasú ar alt 25 (áit chónaí phríobháideach) den Acht um Cháin Ghnóchan Caipitiúil, 1975.
35.—Leasaítear leis seo alt 25 den Acht um Cháin Ghnóchan Caipitiúil, 1975, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (9):
“(9A) (a) San fho-alt seo ciallaíonn ‘gaol cleithiúnach’, i ndáil le pearsa aonair, gaol don phearsa aonair, nó do bhanchéile nó d'fhearchéile na pearsan aonair, atá éagumasach mar gheall ar sheanaois nó easláinte ar é féin a chothabháil, nó máthair (agus í ina baintreach, bíodh nó nach bíodh sí éagumasach amhlaidh) na pearsan aonair nó bhanchéile nó fhearchéile na pearsan aonair.
(b) Más rud é, maidir le gnóchan a d'fhaibhrigh nó a fhaibhreoidh chuig pearsa aonair ar theach cónaí nó cuid de theach cónaí nó leas sa chéanna a dhiúscairt an 6ú lá d'Aibreán, 1979, nó dá éis, arb é, nó arbh é tráth ar bith le linn a thréimhse úinéireachta, aon-áit chónaí gaoil chleithiúnaigh de chuid na pearsan aonair, a soláthraíodh saor ó chíos agus gan aon chomaoin eile, go n-éileoidh an phearsa aonair amhlaidh, tabharfar an faoiseamh céanna ina leith agus i leith a ghairdín nó a thailte a thabharfaí faoin alt seo dá mba é an teach cónaí (nó an chuid den teach cónaí) aonáit nó príomh-áit chónaí na pearsan aonair i dtréimhse chónaí an ghaoil chleithiúnaigh, agus tabharfar amhlaidh é i dteannta aon fhaoisimh is inchomhairimh faoin alt seo ar leith ón bhfo-alt seo:
Ar choinníoll—
(i) nach bhféadfaidh níos mó ná teach cónaí (nó cuid de theach cónaí) amháin cáiliú le haghaidh faoisimh mar gur áit chónaí gaoil chleithiúnaigh de chuid an éilitheora é aon tráth áirithe ná, i gcás fear agus a bhanchéile a chónaíonn leis, mar gur áit chónaí gaoil chleithiúnaigh de chuid an éilitheora nó de chuid bhanchéile nó fhearchéile an éilitheora é aon tráth áirithe, agus
(ii) go bhféadfaidh an cigire, roimh éileamh a cheadú, a cheangal ar an éilitheoir a shuíomh—
(I) má thugtar an faoiseamh a éilítear, nach gcuirfidh sin cosc, faoi mhír (i), ar fhaoiseamh a thabhairt do bhanchéile nó d'fhearchéile an éilitheora, nó
(II) go bhfuil éirithe as éileamh ón mbanchéile nó ón bhfearchéile sin ar aon fhaoiseamh den sórt sin.”.
Leasú ar alt 27 (gnó nó feirm a dhiúscairt laistigh den teaghlach) den Acht um Cháin Ghnóchan Caipitiúil, 1975.
36.—Leasaítear leis seo alt 27 (a cuireadh isteach leis an Acht um Cháin Ghnóchan Caipitiúil (Leasú), 1978) den Acht um Cháin Ghnóchan Caipitiúil, 1975, tríd an mír seo a leanas a chur isteach i ndiaidh fho-alt (1) (c):
“(d) Chun críocha mhír (a), leanbh neamhdhlisteanach nár dlisteanaíodh nó nár uchtaíodh mar a thuairiscítear in alt 36 (a) (ii) den Acht Airgeadais, 1977, ar dháta na diúscartha nó roimhe, is leanbh lena mháthair é má rinne nó má dhéanann a mháthair an diúscairt chuige an 6ú lá d'Aibreán, 1979, nó dá éis.”.
Leasú ar alt 31 (iontaobhais aonad) den Acht um Cháin Ghnóchan Caipitiúil, 1975.
37.—(1) Dearbhaítear agus achtaítear leis seo nach mbeidh éifeacht, agus go measfar nach raibh éifeacht riamh, chun críocha aon mheasúnacht i leith cánach gnóchan caipitiúil a rinneadh nó a dhéanfar an 11ú lá de Bhealtaine, 1979, nó dá éis, le fo-alt (4) d'alt 31 den Acht um Cháin Ghnóchan Caipitiúil, 1975, maidir le hiontaobhas aonad lena mbaineann forálacha fho-alt (5A) (a cuireadh isteach leis an Acht Airgeadais, 1977) den alt sin.
(2) Leasaítear leis seo an t-alt sin 31 trí “maidir leis an mbliain sin” a chur isteach i ndiaidh “measfar” i bhfo-alt (5), agus tá an fo-alt sin, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA
| (5) Más amhlaidh do shócmhainní uile iontaobhais aonad ar feadh bliana measúnachta nach sócmhainní inmhuirearaithe iad nó gur sócmhainní iad nár ghnóchan inmhuirearaithe gnóchan ina leith, measfar maidir leis an mbliain sin nach socmhainní inmhuirearaithe chun críocha an Achta seo na haonaid san iontaobhas aonad. |
CUID II
Custaim agus MÁl
Léiriú (Cuid II).
38.—Sa Chuid seo—
ciallaíonn “Acht 1976” an tAcht Airgeadais, 1976;
ciallaíonn “Ordú 1975” an tOrdú d'Fhorchur Dleachtanna (Uimh. 221) (Dleachtanna Máil), 1975 (I.R. Uimh. 307 de 1975).
Beoir.
39.—(1) Déanfar an dleacht máil ar bheoir a fhorchuirtear le mír 7 (1) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá d'Fheabhra, 1979, de réir £67.976, i gcás na beorach go léir arna grúdú sa Stát, ar gach 36 ghalún foirte de shaindlús 1,055 chéim, agus, i gcás na beorach go léir arna hallmhairiú, ar gach 36 ghalún beorach a raibh saindlús 1,055 chéim ina foirt roimh ghiosáil, in ionad na rátaí a luaitear in alt 36 (1) d'Acht 1976.
(2) Faoi réir mhír 4 den Ordú d'Fhorchur Dleachtanna (Uimh. 237) (Beoir), 1979 (I.R. Uimh. 67 de 1979), déanfar an aistarraingt ar bheoir dá bhforáiltear i mír 7 (3) d'Ordú 1975 a ríomh, amhail ar an agus ón 8ú lá d'Fheabhra, 1979, de réir shaindlús bunaidh na beorach de réir £67.976 ar gach 36 ghalún beorach ar 1,055 chéim a saindlús bunaidh in ionad an ráta a luaitear in alt 46 den Acht Airgeadais, 1977.
Biotáille.
40.—(1) Déanfar an dleacht máil ar bhiotáille a fhorchuirtear le mír 4 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá d'Fheabhra, 1979, de réir na rátaí leithleacha a shonraítear sa Tríú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear sa Dara Sceideal a ghabhann le hAcht 1976.
(2) Ní oibreoidh aon ní san alt seo chun faoiseamh a thabhairt ón dleacht máil bhreise i leith biotáille neamhaibí a fhorchuirtear le mír 4 (2) d'Ordú 1975 de réir na rátaí leithleacha a shonraítear sa tríú colún den Chéad Sceideal a ghabhann leis an Ordú sin ná chun dochar ná difear a dhéanamh don chéanna.
Táirgí tobac.
41.—(1) San alt seo—
ciallaíonn “Ordú 1977” an tOrdú d'Fhorchur Dleachtanna (Uimh. 233) (Rátaí Dleachta Máil ar Tháirgí Tobac), 1977 (I.R. Uimh. 384 de 1977);
tá le “cavendish nó negrohead”, “todóga”, “tobac cruafháiscthe”, “tobac píopa eile” agus “táirgí tobac” an bhrí chéanna atá leo san Acht Airgeadais (Dleacht Máil ar Tháirgí Tobac), 1977.
(2) Déanfar an dleacht máil ar tháirgí tobac a fhorchuirtear le halt 2 den Acht Airgeadais (Dleacht Máil ar Thairgí Tobac), 1977, a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá d'Fheabhra, 1979, de réir na rátaí leithleacha a shonraítear sa Cheathrú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear in Ordú 1977.
Fíon agus fíon déanta.
42.—(1) Déanfar an dleacht máil ar fhíon a fhorchuirtear le mír 5 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá d'Fheabhra, 1979, de réir na rataí leithleacha a shonraítear i gCuid I den Chúigiú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid I den Cheathrú Sceideal a ghabhann le hAcht 1976.
(2) Déanfar an dleacht máil ar fhíon déanta a fhorchuirtear le mír 6 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá d'Fheabhra, 1979, de réir ná rátaí leithleacha a shonraítear i gCuid II den Chúigiú Sceideal a ghabhann leis an Acht seo in ionad na rátaí leithleacha a shonraítear i gCuid II den Cheathrú Sceideal a ghabhann le hAcht 1976.
Leann úll agus leann piorraí.
43.—(1) San alt seo—
ciallaíonn “an neart alcólach iarbhír de réir toirte” an líon toirteanna d'alcól íon atá, ag teocht 20°C, i 100 toirt den táirge ag an teocht sin;
ciallaíonn “% toirte” an neart alcólach de réir toirte.
(2) Déanfar an dleacht máil ar leann úll agus leann piorraí a fhorchuirtear le mír 8 (2) d'Ordú 1975 a mhuirearú, a thobhach agus a íoc, amhail ar an agus ón 8ú lá d'Fheabhra, 1979, de réir na rátaí leithleacha a shonraítear sa Séú Sceideal a ghabhann leis an Acht seo in ionad an ráta a shonraítear sa mhír sin 8 (2).
(3) D'ainneoin fhorálacha fho-alt (2) den alt seo agus in ionad an ráta £2.466 an galún a luaitear sa Séú Sceideal a ghabhann leis an Acht seo, déanfar an dleacht máil dá dtragraítear san fho-alt sin (2) a mhuirearú, a thobhach agus a íoc de réir £1.25 an galún ar aon stoic leanna úll nó leanna piorraí ar mó ná 8.7% toirte a neart alcólach iarbhír de réir toirte atá ar úinéireacht nó ina sheilbh ag monaróir ceadúnaithe leanna úll nó leanna piorraí um meán oíche an 7ú lá d'Fheabhra, 1979, má shuitear chun sástacht na gCoimisinéirí Ioncaim nár mhó ná 20,000 galún cainníocht iomlán na stoc sin a bhí ar úinéireacht nó i seilbh an mhonaróra sin.
Leasú ar alt 2 (toirmeasc ar ghníomhú mar gheall-ghlacadóir gan ceadúnas) den Acht um Gheall-Chur, 1931.
44.—Leasaítear leis seo alt 2 den Acht um Gheall-Chur, 1931, trí “£500” a chur in ionad “de chéad punt” (a cuireadh isteach leis an Acht Airgeadais, 1963) i bhfo-alt (2) agus tá an fo-alt sin (2), arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA
| (2) Gach éinne a dhéanfaidh gnó no a ghníomhóidh mar gheall-ghlacadóir contrárdha don alt so agus gach éinne do bhéarfaidh le tuisgint nó a chuirfidh in úil contrárdha don alt so gur geall-ghlacadóir nó geall-ghlacadóir ceadúnaithe é beidh sé ciontach i gcionta fén alt so agus ar a chiontú ann ar an slí achmair dlífear pionós máil £500 a chur air. |
Aisghairm.
45.—Aisghairtear leis seo alt 15 den Acht Airgid, 1934.
Forálacha i ndáil le dleachtanna máil ar thoradh talmhaíochta.
46.—(1) Dearbhaítear leis seo go dtoirmiscfear táirgí a onnmhairiú ón Stát atá, ar iad a onnmhairiú amhlaidh, faoi réir dleacht a íoc a fhorchuirtear leis an Ordú d'Fhorchur Dleachtanna (Uimh. 239) (Táirge Talmhaíochta) (Bólacht agus Bainne), 1979 (I.R. 152 de 1979), nó leis an Ordú d'Fhorchur Dleachtanna (Uimh. 240) (Táirge Talmhaíochta) (Gránaigh agus Biatas Siúcra), 1979 (I.R. Uimh. 153 de 1979), mura ndéanfar, roimh an onnmhairiú sin, méid na dleachta a íoc leis na Coimisinéirí Ioncaim nó urrús a thabhairt do na Coimisinéirí Ioncaim is leor, i dtuairim na gCoimisinéirí Ioncaim, go n-íocfar é.
(2) Dearbhaítear leis seo go ndéanfar alt 15 (2) (a) den Acht Airgeadais, 1966, a fhorléiriú, i ndáil leis an dleacht a fhorchuirtear leis an alt sin nó le haon dleacht a bhfeidhmítear an t-alt sin ina leith de bhua alt 1 (h) den Acht d'Fhorchur Dleacht, 1957, mar alt a chuireann ar chumas, agus a chuir riamh ar chumas, na gCoimisinéirí Ioncaim a fhoráil le rialacháin go bhféadfadh daoine a shonrófaí sna rialacháin méid is ionann agus méid na dleachta máil sin a choimeád siar nó a ghnóthú, ar an modh agus faoi réir na gcoinníollacha a shonrófaí sna rialacháin, ó cibé daoine a shonrófaí amhlaidh.
Ordú a dhaingniú.
47.—Daingnítear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 234) (Dleachtanna Máil ar Olaí Hidreacarbóin agus ar Bheoir), 1978 (I.R. Uimh. 2 de 1978).
CUID III
Cáin Bhreisluacha
Leasú ar alt 18 (taifid a iniúchadh agus a thabhairt chun siúil) den Acht Cánach Breisluacha, 1972.
48.—Leasaítear leis seo alt 18 den Acht Cánach Breisluacha, 1972, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (1):
“(1) Féadfaidh oifigeach údaraithe, d'fhonn aon fhiosrú a dhéanamh is dóigh leis is gá maidir le nithe a bhaineann le dliteanas cánach nó le haisíoc cánach i leith aon duine, dul isteach in aon áitreabh a bhfuil cúis ag an oifigeach chun a chreidiúint go bhfuil an duine sin ag seoladh gnó ann agus féadfaidh an t-oifigeach a iarraidh go dtabharfar ar aird aon leabhair, sonraisc, nótaí sochair, nótaí dochair, admhálacha, cuntais, ráitis bhainc, dearbháin nó doiciméid ar bith eile a bhaineann leis an ngnó sin nó féadfaidh sé cuardach don chéanna agus iad a iniúchadh, agus féadfaidh sé aon leabhair, sonraisc, nótaí sochair, nótaí dochair, admhálacha, cuntais, dearbháin, ráitis bhainc nó doiciméid eile a thabhairt leis agus a choimeád go ceann cibé tréimhse is réasúnach chun iad a scrúdú nó le haghaidh aon imeachtaí chun pionós faoin Acht seo a ghnóthú.”
Leasú ar an Tríú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972.
49.—Déanfar, le héifeacht amhail ar an agus ón 1ú lá de Mhárta, 1979, an ráta cánach breisluacha ar ghléasanna glacadóireachta raidió ar de chineál tís nó de chineál iniompair iad nó ar de chineál iad atá oiriúnach lena n-úsáid i bhfeithiclí bóthair, agus ar ghramafóin, radaghramafóin agus seinnteoirí ceirníní, a mhéadú ó 10 faoin gcéad den méid nó den luach, cibé acu é, ar inmhuirearaithe cáin ar na hearraí sin ina leith go dtí 20 faoin gcéad den méid nó den luach sin agus, dá réir sin, leasófar an Tríú Sceideal a ghabhann leis an Acht Cánach Breisluacha, 1972—
(a) trí “gléasanna glacadóireachta raidió agus” a scriosadh i mír (xxix), agus
(b) trí mhír (xxx) a scriosadh.
CUID IV
Dleachtanna Stampa
Díolúine ó dhleacht stampa ar ionstraimí áirithe.
50.—Ní bheidh dleacht stampa inmhuirearaithe ar aon tíolacadh, aistriú nó léasú talún a dhéanfar, nó a chomhaontófar a dhéanamh, tar éis dáta an Achta seo a rith chun críocha carthanúla sa Stát nó i dTuaisceart Éireann chuig comhlacht daoine a bunaíodh chun críocha carthanúla amháin nó chuig iontaobhaithe iontaobhas a bunaíodh amhlaidh:
Ar choinníoll nach measfar tíolacadh, aistriú nó léasú lena mbaineann an t-alt seo a bheith stampáilte go cuí mura mbeidh sé, de réir fhorálacha alt 12 den Stamp Act, 1891, stampáilte le stampa áirithe á chur in iúl nach bhfuil dleacht stampa inmhuirearaithe air.
Leasú ar alt 70 (an méid ar arb inmhuirir dleacht stampa) den Acht Airgeadais, 1973.
51.—Leasaítear leis seo alt 70 den Acht Airgeadais, 1973, trí “dearbhluach nó” agus “(cibé acu is mó)” a scriosadh sa chéad choinníoll agus tá an coinníoll, arna leasú amhlaidh, leagtha amach sa Tábla a ghabhann leis an alt seo.
AN TABLA
| Ar choinníoll, in aon chás, nach mbeidh an méid a muirearófar dleacht stampa ina leith faoi bhun luach ainmniúil na scaireanna (más ann) sa chuideachta áirithe a cionroinneadh ar chomhaltaí na cuideachta caipitiúla i ndáil leis an idirbheart nó a bheidh ar úinéireacht ag comhaltaí na cuideachta caipitiúla díreach tar éis an idirbhirt: |
Leasú ar alt 72 (athchóiriú nó cónascadh cuideachtaí caipitiúla) den Acht Airgeadais, 1973.
52.—Leasaítear leis seo alt 72 den Acht Airgeadais, 1973, tríd an bhfo-alt seo a leanas a chur isteach i ndiaidh fho-alt (5):
“(6) Chun críocha an ailt seo, measfar maidir le cuideachta, comhpháirtíocht, gnólacht, comhlachas nó duine dlítheanach a n-áirítear gur cuideachta chaipitiúil i mBallstát eile é nó í, gur cuideachta aistreora é nó í d'ainneoin nach n-áirítear gur cuideachta chaipitiúil é nó í.”.
Leasú ar alt 69 (dleacht stampa le muirearú ar ráiteas) den Acht Airgeadais, 1973.
53.—Leasaítear leis seo alt 69 den Acht Airgeadais, 1973, tríd an bhfo-alt seo a leanas a chur in ionad fho-alt (2):
“(2) Beidh ús simplí iníoctha ar mhodh pionóis ar an oiread sin den dleacht stampa a mhuirearófar ar an ráiteas a cheanglaítear a sheachadadh faoi fho-alt (1) (b) den alt seo agus a bheidh gan íoc tar éis mí a bheith caite ó dháta an idirbhirt ba bhun leis an muirear i leith dleachta nó tar éis dáta an Achta seo a rith, cibé dáta díobh is déanaí, agus beidh an t-ús sin iníoctha de réir 1.25 faoin gcéad, gan cáin ioncaim a asbhaint, in aghaidh gach míosa nó gach coda de mhí a mbeidh dleacht gan íoc amhlaidh ina haghaidh agus beidh sé inmhuirearaithe agus inghnóthaithe sa tslí chéanna ionann is dá mba chuid den dleacht é.”.
Díolúine ó dhleacht stampa ar aistrithe áirithe.
54.—(1) Ní bheidh dleacht stampa inmhuirearaithe ar aon aistriú chuig ainmnitheach stocmhargaidh a fhorghníomhaítear chun críocha idirbhirt stocmhargaidh.
(2) San alt seo—
ciallaíonn “ainmnitheach stocmhargaidh” duine a bheidh sonraithe, le rialacháin arna ndéanamh ag an Aire Tionscail, Tráchtála agus Fuinnimh, mar ainmní de chuid stocmhargaidh aitheanta chun críocha Acht na gCuideachtaí (Leasú), 1977;
ciallaíonn “idirbheart stocmhargaidh” díol agus ceannach urrús inar comhalta de stocmhargadh aitheanta gach duine de na páirtithe agus é ag gníomhú i ngnáthchúrsa a ghnó mar chomhalta den sórt sin nó ag gníomhú trí ghníomhaireacht comhalta den sórt sin.
Comhaontú maidir le dleacht stampa ar ionstraimí áirithe.
55.—(1) Féadfaidh na Coimisinéirí Ioncaim, más cuí leo é dá rogha féin, comhaontú a dhéanamh leis an Stocmhargadh—Éireannach nó le daoine ag gníomhú thar ceann an Stocmhargaidh—Éireannach (dá ngairtear “na páirtithe eile sa chomhaontú” anseo feasta san alt seo) chun an dleacht stampa is inmhuirearaithe faoin gceannteideal “CON-VEYANCE or TRANSFER on sale of any stocks or marketable securities” sa Chéad Sceideal a ghabhann leis an Acht Airgeadais, 1970, ar cibé ionstraimí a bheidh sonraithe sa chomhaontú a imshocrú de réir forálacha an ailt seo.
(2) Beidh aon chomhaontú den sórt sin i cibé foirm agus ar cibé téarmaí agus beidh ann cibé coinníollacha is cuí leis na Coimisinéirí Ioncaim agus, go háirithe, ceanglóidh an comhaontú ar na páirtithe eile sa chomhaontú cuntais thréimhsiúla a sheachadadh do na Coimisinéirí Ioncaim maidir leis na hionstraimí lena mbaineann sé agus tabharfar sonraí na n-ionstraimí sin.
(3) Fad a bheidh aon chomhaontú den sórt sin i bhfeidhm, ní bheidh dleacht stampa inmhuirearaithe ar aon ionstraim lena mbaineann sé agus a mbeidh curtha in iúl uirthi ar cibé slí a cheanglóidh na Coimisinéirí Ioncaim gur íocadh dleacht stampa, ach in ionad dleachta stampa agus ar mhodh imshocraíochta, íocfaidh na páirtithe eile sa chomhaontú leis na Coimisinéirí Ioncaim ar aon chuntas faoin gcomhaontú a sheachadadh, cibé suimeanna a bheadh, mura mbeadh forálacha an ailt seo, inmhuirearaithe ar mhodh dleachta stampa ar ionstraimí lena mbaineann an comhaontú, i gcaitheamh na tréimhse lena mbaineann an cuntas.
(4) Má mhainníonn na páirtithe eile sa chomhaontú aon chuntas a sheachadadh a cheanglaítear a sheachadadh le haon chomhaontú den sórt sin nó an dleacht a íoc is iníoctha ar aon chuntas den sórt sin a sheachadadh, dlífear fíneáil nach mó ná £50 a chur orthu in aghaidh aon lae a leanfar den mhainneachtain agus dlífidh siad freisin, i dteannta na dleachta, ús a íoc uirthi, agus beidh sin inghnóthaithe sa tslí chéanna ionann is dá mba chuid den dleacht é, de réir 15 faoin gcéad sa bhliain ón dáta a thosóidh an mhainneachtain go dtí dáta a íoctha.
(5) Ionstraim lena mbaineann comhaontú den sórt sin agus a mbeidh méid na dleachta stampa is iníoctha uirthi curtha in iúl uirthi de bhun forálacha an ailt seo déileálfar léi chun críocha uile dleachta stampa mar ionstraim a stampáladh le méid na dleachta stampa a bheidh curtha in iúl uirthi amhlaidh.
Ordú a chúlghairm.
56.—Cúlghairtear leis seo an tOrdú d'Fhorchur Dleachtanna (Uimh. 238) (Díolúine ó Dhleacht Stampa ar Aistrithe Airithe agus Comhaontú Maidir Léi), 1979 (I.R. Uimh. 121 de 1979).
CUID V
Ilghnéitheach
An Cuntas Fuascailte Seirbhísí Caipitiúla.
57.—(1) San alt seo—
ciallaíonn “an príomh-alt” alt 22 den Acht Airgeadais, 1950;
ciallaíonn “alt leasaitheach 1978” alt 45 den Acht Airgeadais, 1978;
ciallaíonn “an naoú blianacht bhreise is fiche” an tsuim a mhuirearófar ar an bPríomh-Chiste faoi fho-alt (4) den alt seo;
tá le “an tAire”, “an Cuntas” agus “seirbhísí caipitiúla” na bríonna céanna faoi seach atá leo sa phríomh-alt.
(2) Maidir leis na naoi mbliana airgeadais is fiche comhleanúnacha dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1979, beidh éifeacht le fo-alt (4) d'alt leasaitheach 1978 ach “£13,481,632” a chur in ionad “£13,577,065”.
(3) Beidh éifeacht le fo-alt (6) d'alt leasaitheach 1978 ach “£8,510,305” a chur in ionad “£8,739,850”.
(4) Déanfar suim £18,381,262 chun fuascailt a dhéanamh ar iasachtaí, agus ús ar na hiasachtaí sin, i leith seirbhísí caipitiúla, a mhuirearú go bliantúil ar an bPríomh-Chiste nó a thoradh fáis sna tríocha bliain airgeadais chomhleanúnach dar tosach an bhliain airgeadais dar críoch an 31ú lá de Nollaig, 1979.
(5) Déanfar an naoú blianacht bhreise is fiche a íoc isteach sa Chuntas ar cibé modh agus cibé tráthanna sa bhliain airgeadais iomchuí a chinnfidh an tAire.
(6) Féadfar aon mhéid den naoú blianacht bhreise is fiche, nach mó ná £11,832,415 aon bhliain airgeadais áirithe, a úsáid chun an t-ús ar an bhfiach poiblí a íoc.
(7) Déanfar iarmhéid an naoú blianacht bhreise is fiche a úsáid in aon cheann nó níos mó de na slite a shonraítear i bhfo-alt (6) den phríomh-alt.
Cúram agus bainistí cánacha agus dleachtanna.
58.—Déantar leis seo na cánacha agus na dleachtanna go léir a fhorchuirtear leis an Acht seo a chur faoi chúram agus faoi bhainistí na gCoimisinéirí Ioncaim.
Gearrtheideal, forléiriú agus tosach feidhme.
59.—(1) Féadfar an tAcht Airgeadais, 1979, a ghairm den Acht seo.
(2) Déanfar Cuid I den Acht seo (a mhéid a bhaineann le cáin ioncaim) a fhorléiriú i dteannta na nAchtanna Cánach Ioncaim agus (a mhéid a bhaineann le cáin chorparáide) a fhorléiriú i dteannta na nAchtanna Cánach Corparáide agus (a mhéid a bhaineann le cáin ghnóchan caipitiúil) a fhorléiriú i dteannta na nAchtanna um Cháin Ghnóchan Caipitiúil.
(3) Déanfar Cuid II den Acht seo, a mhéid a bhaineann sí le Custaim, a fhorléiriú i dteannta na nAchtanna Custam agus déanfar an Chuid sin II, a mhéid a bhaineann sí le dleachtanna máil, a fhorléiriú i dteannta na reachtanna a bhaineann leis na dleachtanna máil agus le bainistí na ndleachtanna sin.
(4) Forléireofar Cuid III den Acht seo i dteannta na nAchtanna Cánach Breisluacha, 1972 go 1978, agus féadfar na hAchtanna Cánach Breisluacha, 1972 go 1979, a ghairm díobh le chéile.
(5) Forléireofar Cuid IV den Acht seo i dteannta an Stamp Act, 1891, agus na n-achtachán ag leasú nó ag leathnú an Achta sin.
(6) Measfar gur tháinig Cuid I den Acht seo i bhfeidhm, ach amháin mar a fhoráiltear a mhalairt go sainráite inti, agus glacfaidh sí éifeacht, amhail ar agus ón 6ú lá d'Aibreán, 1979.
(7) Ach amháin i gcás ina n-éillíonn an comhthéacs a mhalairt, forléireofar aon tagairt san Acht seo d'aon achtachán eile mar thagairt don achtachán sin arna leasú le haon achtachán eile, lena n-áirítear an tAcht seo, nó faoi.
AN CHEAD SCEIDEAL
Leasú ar Achtacháin
CUID I
Leasuithe de dhroim Athruithe ar Rátaí Cánach
I ndáil le cáin ioncaim don bhliain 1979-80, agus do bhlianta measúnachta dá éis sin, leasaítear leis seo an tAcht Cánach Ioncaim, 1967, de réir na bhforálacha seo a leanas:
(a) in alt 1 (1), scriosfar an míniú ar “ráta tosaigh” (a cuireadh isteach le halt 5 den Acht Airgeadais, 1977),
(b) in alt 153 (1) (dd), scriosfar “nó rátaí” gach áit a bhfuil sé,
(c) in alt 497, scriosfar “an ráta tosaigh nó” gach áit a bhfuil sé, agus “de réir mar is iomchuí”, agus
(d) alt 525 (1), scriosfar fomhír (i) (a).
CUID II
Leasuithe de dhroim Athruithe ar Fhaoisimh Phearsanta
Leasaítear leis seo an tAcht Cánach Ioncaim, 1967, de réir na bhforálacha seo a leanas:
(a) in alt 138—
(i) i bhfo-alt (1), in ionad “£1,730” gach áit a bhfuil sé, cuirfear “£2,230”, in ionad “£865” cuirfear “£1,115” agus in ionad “£1,845” cuirfear “£2,345”, agus
(ii) i bhfo-alt (2), in ionad “£865” gach áit a bhfuil sé, cuirfear “£1,115” agus in ionad “£935” cuirfear “£1,185”,
(b) in alt 141, i bhfo-alt (1A), in ionad “£240” cuirfear “£218”.
AN DARA SCEIDEAL
Faoiseamh in aghaidh Caiteachais Airithe ar Aitreabh Cónaithe
1. In alt 7 agus sa Sceideal seo—
ciallaíonn “oifigeach údaraithe” cigire nó oifigeach eile do na Coimisinéirí Ioncaim a bheidh údaraithe acu i scríbhinn chun críocha alt 7 agus an Sceidil seo;
ciallaíonn “deimhniú cláraitheachta” deimhniú a eiseofar faoi mhír 5;
ciallaíonn “costas saothair”, i ndáil le hobair cháilitheach, costas na hoibre a fháil déanta ach ní fholaíonn sé costas aon ábhair, uirlisí, innealra nó aon ní eile, a úsáidtear ag déanamh na hoibre ná costas uirlisí, innealra, nó aon ní eile, a úsáidtear amhlaidh a fhruiliú;
tá le “comhpháirtí tosaíochta” an bhrí a shanntar dó le Caibidil III de Chuid IV den Acht Cánach Ioncaim, 1967;
ciallaíonn “forordaithe” forordaithe ag na Coimisinéirí Ioncaim;
ciallaíonn “tréimhse cháilitheach” an tréimhse dar thosach an 6ú lá d'Aibreán, 1979, agus dar críoch an 5ú lá d'Aibreán, 1980;
ciallaíonn “obair cháilitheach” aon obair chothabhála, dheisiúcháin, fheabhsúcháin, nó inslithe ar áitreabh cónaithe;
ciallaíonn “duine cláraithe” duine ar eisíodh deimhniú cláraitheachta chuige agus nár ceanglaíodh air de bhun mhír 7 an deimhniú sin a thabhairt ar ais nó nár cealaíodh a dheimhniú cláraitheachta de bhun na míre sin;
ciallaíonn “áit chónaithe dá chuid”, i ndáil le pearsa aonair, aon áitreabh cónaithe ina gcónaíonn sé go rialta;
ciallaíonn “áitreabh cónaithe”—
(a) foirgneamh nó cuid d'fhoirgneamh a úsáidtear nó atá oiriúnach lena úsáid mar theaghais, agus
(b) talamh atá ag áititheoir foirgnimh nó coda d'fhoirgneamh a úsáidtear mar theaghais lena áitiú agus lena theachtadh é féin i dteannta an fhoirgnimh nó na coda sin mar ghairdín nó mar thailte de ghné ornáideach,
ach ní fholaíonn sé—
(i) foirgneamh nó cuid d'fhoirgneamh a áitíodh nó a áiteofar den chéad uair mar theaghais tar éis an 5ú lá d'Aibreán, 1979, nó
(ii) maoin sho-chorraithe inláimhsithe.
2. I gcás ar mian le pearsa aonair asbhaint a éileamh faoi alt 7 maidir le costas saothair obair cháilitheach a rinne nó a dhéanfaidh duine cláraithe—
(a) déanfaidh sé iarratas san fhoirm fhorordaithe chun na gCoimisinéirí Ioncaim ar fhoirm ina n-éileoidh sé an asbhaint (dá ngairtear “foirm éilimh” sa mhír seo) agus ar a mbeidh ainm an duine chláraithe, agus
(b) comhlánóidh sé an fhoirm éilimh (a eiseoidh na Coimisinéirí Ioncaim chuige más deimhin leo gur cheart an fhoirm a eisiúint chuig an bpearsa aonair sin),
(c) seachadfaidh sé an fhoirm chomhlánaithe, mar aon le cóip amháin di agus cibé ráitis i scríbhinn a bheidh sonraithe san fhoirm éilimh, don chigire cánach, agus
(d) seachadfaidh sé cóip amháin den fhoirm éilimh chomhlánaithe don duine cláraithe.
3. (1) I gcás foirm éilimh a bheith iarrtha go cuí ag pearsa aonair, féadfaidh oifigeach údaraithe, aon tráth réasúnach idir dáta an iarratais sin a dhéanamh agus dáta na hasbhainte iomchuí a dhéanamh, dul isteach san áitreabh cónaithe ar a ndéanfar, nó ar a ndearnadh, an obair cháilitheach is ábhar don éileamh, chun fiosrú a dhéanamh maidir le cruinneas aon sonraí a tugadh faoi mhír 2 i leith na hoibre sin.
(2) Aon duine a choiscfidh nó a bhacfaidh oifigeach údaraithe agus é ag feidhmiú cumhachta a thugtar dó leis an mír seo beidh sé ciontach i gcion agus dlífear, ar é chiontú go hachomair, fíneáil nach mó ná £500 a chur air.
4. (1) Is ar mhodh aisíoca a thabharfar faoiseamh ó cháin de dhroim asbhaint faoi alt 7 a lamháil ach amháin go bhféadfar, má mheasann na Coimisinéirí Ioncaim gur iomchuí sin a dhéanamh, éifeacht a thabhairt don fhaoiseamh sa bhliain 1979-80 ar dhóigh seachas ar mhodh aisíoca.
(2) Faoi réir fhomhír (1), beidh feidhm i ndáil le haon asbhaint faoi alt 7 ag na forálacha sin go léir de na hAchtanna Cánach Ioncaim a bhfuil feidhm acu i ndáil le gach asbhaint a shonraítear in ailt 138 go 143 den Acht Cánach Ioncaim, 1967.
5. (1) Déanfaidh na Coimisinéirí Ioncaim, ar dhuine do dhéanamh iarratais ina leith sin chucu san fhoirm fhorordaithe, deimhniú (dá ngairtear “deimhniú cláraitheachta” in alt 7 agus sa Sceideal seo) a eisiúint chuig an duine sin más deimhin leo go bhfuil cónaí sa Stát ar an duine nó, i gcás comhpháirtíochta, ar gach comhpháirtí.
(2) Coimeádfaidh agus cothabhálfaidh na Coimisinéirí Ioncaim clár ina dtaifeadfar ainm agus seoladh gach duine ar eisíodh deimhniú cláraitheachta chuige agus an cineál oibre a dhéanann sé agus coimeádfar agus cothabhálfar cóip den chlár sin i ngach oifig de chuid na Seirbhíse Náisiúnta Daonchumhachta nó de chuid cigirí cánach agus beidh sí ar fáil lena iniúchadh ag duine ar bith.
6. Déanfaidh duine cláraithe—
(a) an deimhniú cláraitheachta a eisíodh chuige de bhun mhír 5 (1) a shíniú sa spás atá ann chuige sin, agus
(b) nuair a iarrfaidh pearsa aonair dá ndearnadh nó dá ndéanfar obair cháilitheach air é—
(i) a dheimhniú cláraitheachta a thabhairt ar aird don phearsa aonair lena iniúchadh,
(ii) cibé sonraí a bheidh ar a dheis aige agus a theastóidh ón bpearsa aonair chun críocha mhír 2 a thabhairt don phearsa aonair,
(iii) na foirmeacha a cheanglaítear ar an bpearsa aonair a chomhlánú chun críocha na míre sin 2 a shíniú sa spás atá iontu chuige sin.
7. I gcás ar dealraitheach do na Coimisinéirí Ioncaim—
(a) gur eisíodh deimhniú cláraitheachta ar bhonn faisnéise a bhí bréagach nó míthreorach,
(b) nach n-eiseofaí deimhniú cláraitheachta dá mbeadh faisnéis a tháinig ar a n-umhail tar éis é a eisiúint ar fáil acu ar dháta a eisiúna,
(c) gur cheadaigh duine ar eisíodh deimhniú cláraitheachta chuige mí-úsáid a bhaint as an deimhniú,
(d) go bhfuil scortha ag duine ar eisíodh deimhniú cláraitheachta chuige nó, i gcás comhpháirtíochta, ag aon chomhpháirtí, de bheith ina chónaí sa Stát, nó
(e) gur mhainnigh duine ar eisíodh deimhniú cláraitheachta chuige aon cheann d'fhorálacha mhír 6 a chomhlíonadh,
féadfaidh siad—
(I) an deimhniú a chealú,
(II) a cheangal ar an duine, ar eisíodh an deimhniú chuige, le fógra i scríbhinn an deimhniú sin a thabhairt ar ais dóibh láithreach, agus
(III) ainm an duine a bhaint den chlár a choimeádfar agus a chothabhálfar de réir mhír 5 (2) agus de gach cóip den chlár sin.
8. (1) Duine—
(a) a dhéanfaidh ráiteas bréagach, nó a thabharfaidh doiciméad atá, go bhfios dó, bréagach i bponc ábhartha, do na Coimisinéirí Ioncaim nó d'oifigeach údaraithe chun deimhniú cláraitheachta a fháil,
(b) a chuirfidh deimhniú cláraitheachta de láimh seachas tríd an deimhniú sin a thabhairt ar ais do na Coimisinéirí Ioncaim,
(c) a mhainneoidh deimhniú cláraitheachta a thabhairt ar ais do na Coimisinéirí Ioncaim nuair a cheanglófar sin air de bhun mhír 7,
(d) a bhfuil seilbh aige ar dheimhniú cláraitheachta nár eisigh na Coimisinéirí Ioncaim chuige, nó
(e) a thabharfaidh deimhniú cláraitheachta ar aird do phearsa aonair tar éis do na Coimisinéirí Ioncaim a cheangal air an deimhniú a thabhairt ar ais,
beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £500 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná sé mhí nó an fhíneáil agus an phríosúnacht le chéile, a chur air.
(2) Aon duine a chabhróidh, a neartóidh nó a chomhairleoidh—
(a) le deimhniú cláraitheachta a fháil trí ráiteas bréagach,
(b) le deimhniú cláraitheachta a úsáid ag aon duine seachas an duine ar chuige a d'eisigh na Coimisinéirí Ioncaim é, nó
(c) le doiciméad nach deimhniú cláraitheachta ach a airbheartaíonn gur deimhniú den sórt sin é a thabhairt ar aird do phearsa aonair,
nó a thabharfaidh sin chun críche beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £500 nó, de rogha na cúirte, príosúnacht ar feadh téarma nach faide ná 6 mhí nó an fhíneáil agus an phríosúnacht le chéile, a chur air.
(3) Aon duine cláraithe a sháróidh nó nach gcomhlíonfaidh foráil de chuid mhír 6 beidh sé ciontach i gcion agus dlífear, ar é a chiontú go hachomair, fíneáil nach mó ná £500 a chur air.
9. (1) Aon fhógra, deimhniú nó foirm a cheanglaítear leis an alt seo a thabhairt, a sheirbheáil, a sheoladh nó a eisiúint féadfar é a chur leis an bpost.
(2) In imeachtaí faoi mhír 8—
(a) deimhniú a airbheartaíonn a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú gur scrúdaigh sé na taifid iomchuí agus gur dealraitheach uathu gur tugadh ráiteas luaite go cuí don chosantóir ar lá luaite is fianaise é, nó go gcruthófar a mhalairt, go bhfuair an duine sin an fógra sa ghnáth-shlí,
(b) deimhniú a airbheartaíonn a bheith sínithe ag oifigeach do na Coimisinéirí Ioncaim á dheimhniú gur scrúdaigh sé na taifid, na deimhnithe nó na foirmeacha iomchuí agus gur dealraitheach nach bhfuarthas deimhniú luaite ón gcosantóir nó nár thug sé sonraí luaite do phearsa aonair luaite nó nár shínigh an cosantóir deimhniú luaite nó foirm luaite sa spás a bhí ann dó sin is fianaise é, nó go gcruthófar a mhalairt, nár sheachaid an cosantóir an deimhniú sin nó nár thug sé an fhaisnéis sin nó nár shínigh sé an deimhniú nó an fhoirm sin,
(c) doiciméad a airbheartaíonn gur deimhniú é a shonraítear i bhfomhír (a) nó (b) den mhír seo, measfar gur deimhniú den sórt sin é, agus gur shínigh an duine é a d'airbheartaigh é a bheith sínithe aige, mura suífear a mhalairt.
10. Beidh an chumhacht—
(a) chun deimhniú cláraitheachta a eisiúint nó a chealú,
(b) chun a cheangal ar dhuine an deimhniú cláraitheachta a eisíodh chuig an duine sin a thabhairt ar ais,
(c) chun ainm duine a bhaint den chlár a choimeádfar agus a chothabhálfar de réir mhír 5 agus de gach cóip den chlár sin,
infheidhmithe ag cigire cánach.
11. (1) Na gníomhartha sin go léir a gceanglaítear leis an Sceideal seo go ndéanfadh duine iad—
(a) i gcás comhlachta daoine nach cuideachta é, is é cisteoir an chomhlachta daoine nó oifigeach eile don chomhlacht daoine a bheidh ag gníomhú sa cháil sin de thuras na huaire a dhéanfaidh iad, agus beidh seisean freagrach as na gníomhartha sin go léir a dhéanamh,
(b) i gcás cuideachta, is é rúnaí na cuideachta nó oifigeach eile (cibé ainm a ghairtear de) a bheidh ag déanamh dualgais rúnaí a dhéanfaidh iad, agus beidh seisean freagrach as na gníomhartha sin go léir a dhéanamh,
(c) i gcás comhpháirtíochta, is é an comhpháirtí tosaíochta a dhéanfaidh iad agus beidh seisean freagrach as na gníomhartha sin go léir a dhéanamh.
(2) Measfar, i gcás comhpháirtíocht ar duine cláraithe í, gur tagairt do chomhpháirtí tosaíochta na comhpháirtíochta sin an tagairt do dhuine cláraithe i mír 8 (3).
AN TRIU SCEIDEAL
Na RátaÍ Dleachta Máil ar Bhiotáille
An Cineál Biotáille | An Ráta Dleachta |
| £ |
Ar gach galún, arna ríomh de réir profa, d'aon chineál biotáille nach luaitear anseo ina dhiaidh seo agus meascáin agus ullmhóidí a allmhaireofar ina bhfuil biotáille .. .. | 31.0246 |
Ar gach galún a allmhaireofar de bhiotáille chumhraithe a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil .. .. .. .. .. | 49.639 |
Ar gach galún a allmhaireofar de licéir, coirdéil, meascáin agus ullmhóidí eile sa bhuidéal a bheidh taifeadta i slí a léireoidh nach bhfuil an neart le tástáil .. .. .. | 41.883 |
AN CEATHRU SCEIDEAL
Ná Rátaí Dleachta Máil ar Tháirgí Tobac
An Cineál Táirge | An Ráta Dleachta | ||||
Toitíní | .. | .. | .. | .. | £9.10 an míle mar aon le méid is ionann agus 20.2 faoin gcéad den phraghas ar a ndioltar na toitíní ar mionreic. |
Todóga | .. | .. | .. | .. | £8.064 an lb. |
Cavendish nó negrohead | .. | .. | £8.149 an lb. | ||
Tobac cruafháiscthe | .. | .. | £5.212 an lb. | ||
Tobac píopa eile | .. | .. | .. | £6.551 an lb. | |
Tobac eile lena chaitheamh ina dheatach | £6.805 an lb. | ||||
nó lena chogaint | .. | .. |
| ||
AN CUIGIU SCEIDEAL
CUID I
Na Rátaí Dleachta Máil ar Fhíon
An Cineál Fíona | An Ráta Dleachta | ||||
Neamhdhrithleach | £ | ||||
Nach mó ná 25° de bhiotáille phrofa | .. | .. | .. | 2.844 an galún | |
Is mó ná 25° ach nach mó ná 30° de bhiotáille phrofa | .. | 3.701 an galún | |||
Is mó ná 30° de bhiotáille phrofa | .. | .. | .. | 4.570 an galún | |
Drithleach | 5.588 an galún | ||||
Fíon, drithleach nó neamhdhrithleach, is mó ná 42° de bhiotáille phrofa |
| ||||
Dleacht bhreise in aghaidh gach céim nó codán de chéim os |
| ||||
cionn 42° de bhiotáille phrofa | .. | .. | .. | .. | 0.310 an galún |
CUID II
Ná Rátaí Dleachta Máil ar Fhíon Déanta
An Cineál Fíona Dhéanta | An Ráta Dleachta | ||||
Neamhdhrithleach | £ | ||||
Nach mó ná 25° de bhiotáille phrofa | .. | .. | .. | 2.466 an galún | |
Is mó ná 25° ach nach mó ná 30° de bhiotáille phrofa | .. | 3.081 an galún | |||
Is mó ná 30° de bhiotáille phrofa | .. | .. | .. | 3.392 an galún | |
Drithleach | 4.291 an galún | ||||
Drithleach nó neamhdrithleach, is mó ná 42° de bhiotáille phrofa |
| ||||
Dleacht bhreise in aghaidh gach céim nó codán de chéim os |
| ||||
cionn 42° de bhiotáille phrofa | .. | .. | .. | .. | 0.276 an galún |
AN SEU SCEIDEAL
Ná Rátaí Dleachta Máil ar Leann Ull agus Leann Piorraí
An Cineál Leanna Ull agus Leanna Piorraí | An Ráta Dleachta | ||||
|
|
|
|
| £ |
Nach mó ná 6% toirte a neart alcólach iarbhír de réir toirte | 0.30 an galún | ||||
Ar mó ná 6% toirte ach nach mó ná 8.7% toirte a neart |
| ||||
alcólach iarbhír de réir toirte | .. | .. | .. | .. | 1.25 an galún |
Ar mó ná 8.7% toirte a neart alcólach iarbhír de réir toirte | .. | 2.466 an galún | |||
Na hAchtanna dá dTagraítear | |
Petty Sessions (Ireland) Act, 1851 | 1851, c. 93 |
An tAcht Leasa Shóisialaigh, 1952 | |
Stamp Act, 1891 | 1891, c. 39 |